Regarding the creation of the first human soul, the Bible says: “Jehovah God proceeded to form the man out of dust from the ground and to blow into his nostrils the breath of life, and the man came to be a living soul [Hebrew, neʹphesh]. ” ​ — Genesis 2: 7.
“ જે જીવ પાપ કરશે તે માર્યો જશે. ” — હઝકીએલ ૧૮: ૪.