(Hebrew נשמת or נשימה, literally "breath") In Kabbalah, one of the three souls of the human being, called the Spiritual Soul.

“And the LORD God formed man [of] the dust of the ground, and breathed into his nostrils the breath [neshamah] of life; and man became a living soul [nephesh].” ‐ Genesis 2:7

"The נשמת (neshamah) of אדם (Adam, man) is a lamp of יהוה (Jehovah)..." - Proverbs 20:27

"All the while my Neshamah is in me, and the Ruach of Eloah (goddess) is in my face, my lips shall not speak wickedness, nor my tongue utter deceit." —Job 27

"Said Rabbi Jehudah: 'How many garments (of the incorporeal man) are these which are crowned' (from the day man was 'created')? Said R. El'eazar: 'The mountains of the world (the great men of the generation) are in discussion upon it, but there are three: one to clothe in that garment the Rua'h spirit, which is in the garden (of Eden) on earth: one which is more precious than all, in which the Neshamah is clothed in that Bundle of Life, between the angels of the Kings . . . : and one outside garment, which exists and does not exist, is seen and not seen. In that garment, the Nephesh is clothed, and she goes and flies in it, to and fro in the world." (Zohar I., 119b. col. 475; Qabbalah, 412.)

"When a man falls asleep, his nechama leaves him and, ascending on high, gives account of his deeds and acts and words; therefore is it written, 'Keep the doors of thy mouth even from her who sleepeth near thee' (Mich. VII. 5), alluding to the soul of man.” Said Rabbi Jehuda: "Every deed, act or word a man speaks or does, the higher self or 'neshama' has to give an account of it." - Zohar

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