We bet it's not everyday you read a poem in which a soul—a human soul—is the speaker. Well congratulations, Shmoopers, you've just done just that.
In "Love Calls Us to the Things of This World," the soul does all the talking. First, it's looking out over the earth, observing what it sees (do souls have eyes?), and then it gives us the skinny on how it feels about humankind.
It's observing people of all kinds going about their lives and maintaining a "difficult balance" between good and evil, between being angelic and simply human. Toward the end of the poem, the soul seems to come to respect and admire humans for their struggle, so you might say the soul is a pretty understanding fellow.