Soul

The soul, according to many beliefs, was the essence of life.

In the 22nd century, some artists used soul extractors to improve their art, literally extracting portions of their souls and inserting them into the canvas. They used it sparingly, as the results of over-use were lethal. One time when an artist became addicted, he created a living being within the canvas. (PROSE: Untitled)

Death, or Duroc, attempted to collect thirteen souls in order to fully enter our reality. He was stopped by Owen Harper at twelve. (TV: Dead Man Walking)

Miss Kizlet scavenged the Wi-Fi to upload the souls of people to feed to her client. (TV: The Bells of Saint John)

Human
to be added

Gallifreyan
The Time Lords had a rite called Soul Catching, in which a dying Time Lord would transfer his soul to another Time Lord, which would then get assimilated into the Matrix. (PROSE: The Devil Goblins from Neptune)

Aplan
The Aplans believed that, after death, their souls ascended through six levels to their version of the afterlife. They dedicated Mortaria to this. (TV: The Time of Angels)