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The “universal soul” (also called the over-soul) refers to the life force that runs through all people and things, animating them and connecting them to one another—a clear articulation of Emerson’s suggestion that everything and everyone is connected. On another note, when Emerson uses the word Reason throughout the essay, he's not using it in the common sense (e.g., logic or rationality)—he means something more like intuition.