There is no reason that I can see to make some races "soul" and others"spirit". I can see little difference in the game play either way. In mostcampaigns, the level restrictions are sufficient to limit the abilities ofthose races. In a high level campaign, inability to resurrect a charactercan be a disaster for a DM. So, on SOS,

ALL SENTIENT RACES HAVE SOULS AND MAY BE RESURRECTED.