Soul is in Brain

 Ibn Ezra (Shemos 23:25) Man’s body comes from the lowest world. However, man’s soul, which is tied to the body, comes from on high. There are two powers that are intermediate between the body and the soul. These two powers are referred to in the main in Hebrew as ru’ach  and nefesh, for the soul  is the rational part of man and its place is in the brain of man. From it comes the power of all emotions and the desire to move. The ru’ach is situated in the heart. Life depends on the ru’ach. The ru’ach desires to dominate; that is, it seeks to overcome all opposition. It is the source of anger. The seat of the nefesh is in the liver.