Souls are beings encountered in the Dragon Ball Z: Legacy of Goku series
Souls Typically inhabit the Other World, as well as Heaven and the Home For Infinite Losers (HFIL). They are typically shapeless, floating clouds until their final home is decided by King Yemma, but in some rare cases, a soul might be allowed to keep their physical bodies, this includes Goku and Vegeta, the latter being only allowed in the desperate situation of Majin Buu terrorizing the planet Earth, as this is a rare privilege for those who led an astoundingly friendly and selfless life. These souls are denoted by a halo hovering above their head.
A soul can be brought back from the dead through a wish of an eternal dragon by gathering all seven of its Dragon Balls, but some dragons such as Shenron of Earth will only bring each individual back but once, and some, such as Porunga, will only bring back one per wish until after the wish made following Frieza's death. Another way souls are resurrected is if someone with the power to do so, such as the Elder Kai, grants the deceased their own life.