According to vedic scholars, the soul is 1/10000th the size of the tip of one’s hair.
It cannot be cut, burnt or destroyed.
Birth and death is compared to ones changing one’s outfit. One keeps on changing ones dress till one can get free from samsara, countless journey between upper, lower and middle planetary systems in the universe. Human birth is ideal for liberation (very similar to the Buddha’s teachings)
When one dies the soul leaves the body through one of the nine orifices of the body, but in the case of a successful yogi it leaves from the top of the head and attains liberation.
A Quest to Recover Buddha's True Teachings