Carl Jung calls spirit an “immaterial substance or form of existence”. Yet this “immaterial substance” tends “towards personification” .
In the image above, we see Yakshas as personification of the nature spirits. “Yakshas were deities connected with water, fertility, trees, the forest, and the wilderness. Yakshis were their female counterparts and were originally benign deities connected with fertility.
Carl Jung tells us that “water is the commonest symbol for the unconscious” CW 9i, para 40).
“The lake in the valley is the unconscious, which lies, as it were, underneath consciousness, so that it is often referred to as the ‘subconscious,’ usually with the pejorative connotation of an inferior consciousness. Water is the ‘valley spirit,’ the water dragon of Tao, whose nature resembles water- a yang in the yin, therefore, water means spirit that has become unconscious.” (Carl Jung, )
The Archetypes and The Collective Unconscious (Collected Works of C.G. Jung Vol.9 Part 1)
I found this diagram in a book by Schwartz-Salant (1982). He speaks of the spirit in terms of the capacity for reflection and creativity. Schwartz-Salant says that the soul is the feminine capacity for being and doing. When these two aspects are in harmony, then the ego becomes “the carrier of personal identity.” (p.70) He adds that with this, “the capacity to feel and express need for another person emerges.”