The material body is composed of eight material elements:
bhumi rapo analo vayuh kham mano buddhirev cha ahankara itiyam membhinna prakratir istadha
Earth, fire, water, air, sky, mind, intelligence and false ego.
The soul is the innermost core covered with subtle body of mind intelligence and false ego. This subtle body is further covered with gross body of five elements namely earth, water, fire, air and sky.
It is not the gross heart but the subtle mind when we refer that soul is in hrydayam. The dimensions of the soul are mentioned in our scriptures. When you cut the tip of a hair into 100 parts, and then each such part, again cut it into 100 parts, then whatever is the dimension of each part is the dimension of the soul. Hence, it is obviously not practical for us to perceive the soul by seeing.
But we can perceive it by examining that the same body when alive protests even if we pinch it, but on being dead, cut the body into 100 pieces and it will not protest. it is because the protesting element, the soul has left the body.
The soul's original constitutional position is that of being eternal, full of knowledge and full of bliss. But in material condition of life, the soul's artificial position is reflected which is temporary (death), ignorance (lack of spiritual knowledge) and full of miseries (birth, death, old age, disease). It is not that the acceptance of soul is awkward, but actually the denial of soul and its eternal relationship with Supersou