The earliest scripture found in the Bible on this matter is found in Genesis.
Genesis 2:7
And the Lord God formed man of the dust of the ground, and breathed into his nostrils the breath of life,
and the man became a living soul.
So Yahweh Elohim formed the man's body and breathed into this body his spirit (the breath of life). This scripture is clear that there are 2 parts that make up the soul of man, 1) the body, and 2) the spirit.
Now through the centuries, prophets of God, translators, and scribes have used the terms "soul" and "spirit" interchangeably, and it has caused some confusion, and there are times when body parts are mentioned in an allegorical way that should be taken in that way.. For example in Hebrews 4:12 it says that the word of God is...a discerner of the thoughts and intents of the heart. Well I look at that statement allegorically, not absolutely. The hearts function as formed by God is to pump blood throughout the body, that's its function, it certainly does not have a mind and will of its own, for if it did, it certainly would sooner or later conflict with the mind and will of the body and cause major problems as the argument takes place, perhaps ending in death. So, I believe that the "soul" = "the body" and "the spirit" as per Genesis 1:7.
John 3:5 Jesus answered, Verily, verily, I say unto thee, Except a man be
born of water and
of the
Spirit, he cannot enter into the kingdom of God.
Water =flesh wanting to serve God then comes born again in the Spirit a gift from God through Son Christ
I also believe there is a 3rd element and that is the "mind and will" of man. I believe that the "mind and will" are part of the "spirit" that God places into each man sometime in the birth process.
So there are 2 elements that make up the "soul of man", "the body" and "the spirit" (including our mind and will)