Explanation:

God is generally compared to the soul, because the soul is the most important item in the body similar to God, who is the most important. God is compared to the soul in another aspect also, which is that God created this universe just like the soul creates its imaginary world. For God, this world is just an imagination. Hence, the soul is the best simile for God. Even in the case of a Human Incarnation, God only exists in the soul. This clearly means that God is not the soul. No soul is God and hence the soul in the Human Incarnation is also not God. The only difference between the Human Incarnation and an ordinary human being is that in the Human Incarnation, God exists in its soul where as in an ordinary human being, God does not exist in the soul.