Board Thread:Lore Discussion/@comment-30652140-20161201185058/@comment-1255618-20190424205150

@Twilight Despair 5

Very interesting! :)  I think the page is (understandably) conflating lots of different things, though (magic, magicka, and souls).  That being said, my guess is that souls are an energy-form like magicka, and can be converted into magicka in the same way kinetic energy can be changed into thermal energy, for example.