Soul is a type of resource specialised only for the Dark Eldar. It is gathered mainly to use the soul abilities available to the Dark Eldar. Since the Dark Eldar are the only race that use soul, they are also the only race that can see it on the ground. This means that not even team mates can see the soul on the ground.
Soul is dropped on the battlefield by any infantry units that have been killed in battle, so one way to gather soul is to have a large battle and collect it. The other way to get soul is by making Slave Chambers and researching the Torture Pit add-on, sacrificing slaves to leave soul on the ground. By using this technique, a player can even create a sort of Soul Farm.
There are only 2 units that can collect Soul; the Tortured Slave and the Talos, using the ability Harvest Souls. It has yet to be tested, but it is believed that if the opponent also uses the Dark Eldar and uses Rend Soul against you, the player will not be able to harvest souls.
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