Soul powers are divided into two major categories, the general and the particular. The first of the particular powers is Chochmah, and the general soul powers are "will" and "delight."
Each of the particular soul powers has an organ in the body wherein it resides, and which is a proper receptacle for it, the bodily organ having been created or composed of stuff that makes it compatible with its particular power. The general powers, however, do not take up residence in a specific part of the body.
Vision, for example, is a particular soul power that resides within the eye. G-d designed the material composition of the eye in such a manner that it is able to serve as a receptacle for the power of sight. The same is true with regard to the power of hearing, or any other particular soul power. Each one resides within that particular vessel or organ which was created to be a fit vehicle for it.
Brain matter is a receptacle for the three soul powers of chochmah, binah and daas, or concept, comprehension and knowledge, while the heart is a fitting vessel for the emotions of love, hate, etc., as well as a vessel for longing and desire. So too with the rest of the particular powers they each have appropriate vessels.
Soul powers are spiritual entities, created by G-d, that affect the physical. Intellect, which is spiritual, was created in such a way that a person can comprehend physical matters, and the same holds true with the rest of the powers. Not only are the powers enclothed within physical organs, they also relate to physical matters.
Actually, soul powers such as thought, speech, sight, hearing and emotions do not strictly relate to actual physical matters, but rather to the spiritual within the physical. Physical matters are delineated by their material three-dimensional properties, and can be physically felt. Therefore, all the powers enumerated above, inasmuch as they are lacking true physical properties are, strictly speaking, not physical but spiritual. Yet since they are not truly spiritual [since all of them relate to physical matters], they are deemed "spiritual within the physical."
The power of sight is limited to physical objects, which come in various forms, sizes and colors. Hearing, too, is limited, in that one can hear only sound, but sound is "spiritual." Though hearing is also restricted to the different types of sounds, to call it limited is to use a borrowed term, or a "shem hamush'al," which does not do justice to hearing's inherent spiritual property.
There are two terms which describe an object, "shem hato'ar" and "shem hamush'al." Shem hato'ar denotes an object accurately, while "shem hamush'al" is a term borrowed from something else, and which offers an inaccurate description at best. Since speech is inherently spiritual, descriptions of [the limitation of] speech are inaccurate, since they utilize terms which apply more properly to physical characteristics and their limitations.
Though vision and speech are dissimilar [vision being limited to the physical and speech being spiritual], they share the quality of attachment to the object seen or heard.
In summary: Soul powers are divided into two categories. Will and delight are general and encompassing, and lack a specific place of residence within the body, while the soul powers of intellect, thought, speech, emotion, vision, hearing and movement reside in organs specifically tailored to the individual power. Sight observes the physical and sound involves the spiritual. Yet they both share an attachment to the object perceived.