Souls are first and foremost consciousness, spiritual energy is spirit. Consciousness develops thanks to an enormous computing power given by the brain which becomes conscious and then self-conscious as the soul becomes truly worthy of being called soul and not programmed bots. Spirits can also be generated in other dimensions, for example advanced Satanists can create minions, so it's all about consciousness and energy. The first souls may have been born in other dimensions that are not necessarily physical, we do not know what existed before the universe. Don't believe that the universe was born before nothing, we don't know. The universe could be a recent dimension, we don't know how to answer the question, what was there before nothing and the universe? We don't know, and we don't know the first Souls born