Arcana Coelestia #5437
5437. 'We are upright men' means that truths are accordingly present within them. This is clear from the meaning of 'we are upright men' as the presence of truths within them, dealt with just above in 5434.
Soul
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.