soul: may be preferred when the emphasis is on entity as having function, responsibility, aspects or destiny: pray for the ~ of the dead; OR on the relation with a material thing to which it gives life and power: set out to save the ~ of the nation.


spirit: may be chosen when the stress is on the quality, constitution and activity: a man fervent in ~; OR it may suggest an antithesis to something material: enforced the ~ rather than the letter of the law。   letter字句、字面


soul魂有两个意思: 1) 指有功能、有责任、有体现(aspect外表)、有归宿(命运destiny常表示最终归宿)的实体，2) 给物质赋予生命和力量的实体，spirit也有两个意思：1) 灵: 使人有体魄(constitution)、有行动(activity)等性质(quality)的实体，2) 精神: 和物质相对

记忆方法：
     1） soul的两个意思接近，使用时不必区分

     2） 请选择 A: spirit 或B: soul  
       1. he called on the study of the "______ of the 19th CPC National Congress".   他号召学习十九大精神

       2. innovation is the ____ of a nation's progress.    创新是民族进步之魂

       3. the ____ is willing, but the flesh is weak.      灵是愿意的，但身体(或肉体)是软弱的（显然是和物质(body身体属于物质)相对，所以用spirit灵，比喻高尚的灵魂要遭受物质的诱惑）

       答案:  1. A  2. B  3. A

     3）灵魂的意思是有别于身体的非物质实体mean an immaterial entity distinguishable from the body.