The soul is the part known as “you” – the individual aspect of Spirit.  It has a distinct, recognizable vibration
that is ever-changing, ever evolving. 
Spirit is the essence of the soul and of All That Is.  You, as a soul, are differentiated from other
souls, once again, by your frequency. 
What connects you with all that is is spirit.  The essence of the soul is love, for love is
all that is.  Love is the connective
tissue of the soul, therefore, spirit is love. 
Because all is spirit, love is the basis of all that is.  Semantics, semantics.  How words limit you!  Move beyond words, move beyond concepts, move
beyond the mind until all that is left is basic essence, and what do you think
you will find there?  I AM.  And what is this “I”?  Love. 
That is all there is to it.