Soul Manipulation is the ability to interact with one's soul or the souls of others. This ability ranges from being able to project the power of one's soul outward, being able to affect disembodied spirits grasping and ripping the souls of others out of their bodies, outright consuming souls to gain power, among other applications.
It should be noted that not all forms of Soul Manipulation bypass conventional durability. The ability to attack or destroy a ghost is simply not comparable to directly interacting with the soul of a physical body. User discretion is necessary when determining the extent and potential power of a character's ability to manipulate souls.
Under normal circumstances, most characters are assumed to have a soul by default unless the original medium specifies otherwise. Those who do not possess are soul are usually considered to be immune to most applications of Soul Manipulation.