There are two different views on the truth of the existence of the soul (material and immaterial), each of which has relied on arguments, including verses from the Holy Qur'an. The purpose of this article is to explain the position of the verses on the immateriality or physicality of the soul. Since the verses of the Qur'an have been cited by those who agree with the immateriality of the soul and the deniers, it is necessary to comparatively analyze the documents of both views, which the author has organized in an analytical-comparative way in this article. In this article, it is clear that the implication of the verses cited by those who agree with the immateriality of the soul in different aspects of the soul (attribution of the soul to God, special creation and its difference with the material being, self-reasoning of immaterial matters, ascension and return to the kingdom and God) The implication is complete; But the verses cited by the deniers of the immateriality of the soul as describing the soul to material attributes and the creation of the soul from the material body can be answered and justified. It will be pointed out that the main weakness of the deniers of the immateriality of the soul is the lack of attention to the rational and narrative principles, the language of the Qur'an and the existence of the precedence of the theory of the immateriality of the soul over materiality.