The English word “soul” derives from a number of different words in the Old and New Testaments and is used in the Bible in a variety of ways. First, it is employed as a synonym for a living, breathing person. Moses wrote: “All the souls that came out of the loins of Jacob were seventy souls” (Exodus 1:5; cf. Deuteronomy 10:22). In legal matters also, the word soul was used to denote any individual. The Lord told Moses: “Speak unto the children of Israel, saying, ‘If a soul shall sin through ignorance against any of the commandments of the Lord concerning things which ought not to be done’ ” (Leviticus 4:2). When Jacob was speaking of himself in Genesis 49:6, he used the expression, “O my soul”—which meant simply “me.” In each of these instances, actual people—individually or collectively—were under discussion.
Then the translators realized that the first meaning of nephesh is “breath,” and so Genesis 1:20,24,30 and Genesis 2:7 all fit together in understanding Moses as saying that all animals and man too are breathers. Breathers, coupled with hayyah, “living,” the translators thought, would be well translated, in the case of animals, as “living creatures,” and in the case of man as a “living being” (1995, 23[1]:87-88).
But in conclusion do animals have souls? Animals may be said to have souls—if the word “soul” is used as the Bible employs it in discussing members of the animal kingdom (i.e., to describe only the physical life force found within all living creatures). But if the word “soul” is used to refer to an immortal soul that one day will inhabit heaven or hell, then no, animals may not be said to possess a soul. This is the only conclusion that can be drawn, respecting the instruction on the subject found within the Word of God.