95. The subject here is the life of the external man. In the two previous verses it was the life of his faith or understanding, now in this verse the life of his love or will. Previously the external man was not willing to comply with or serve the internal but constantly struggled against it, and so the external man at that time was not man. But now that he has become celestial the external man starts to comply with and serve the internal, and becomes man as well - in particular through the life inherent in faith and the life inherent in love. The life of faith prepares him to be man, while the life of love actually makes him so.

The nature of the soul is a deep and complicated topic, but it can be summarized as our spiritual life — that is, who we are in terms of our thoughts and affections. And that, generally, is the internal sense when the Bible talks of a soul. You could be missing limbs, disfigured in the body due to illness or accident, paralyzed, but you would still be a complete human being. That's because the soul is the real you, and the soul has to do with internal things, not the state of your body.