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“26.11. my soul. Does God have a soul? This is the only place in the Torah that refers to the deity's nepeš (although a related verbal form, wayyinnāpaš, ocurs in Exod 31:17). Elsewhere, the word refers to the living quality in humans and animals and is associated with breath. It is usually understood to mean soul, person, being, and life. It might possibly help us to understand what is meant by creation in the image of God, but that seems unlikely since animals are said to have a nepeš there as well, but they are not said to be in the divien image (Gen 1:24-27). We must be cautious in using the word's occurrences here to conclude anything about the Torah's conception of God, because both of these occurrences are in the phrase "my soul will scorn." This phrase may simply have been a known expression.” — Richard Elliott Friedman