In the entry "Soul: Jewish Concept" on Encyclopedia.com it states the following apparently based on the Yerushalmi:
"The close connection between soul and body characteristic of the biblical worldview is continued in the rabbinic literature. The Palestinian Talmud (J.T., Kil. 8.4, 31c) attributes the origin of different portions of the physical body to human parents, while the spirit, life, and soul are attributed to God."
I gather that the Kil. is short for Kil'ayim, but I was unable to find any such idea in Yerushalmi Kil'ayim 8:4. Does anyone know where this idea appears in the Yerushalmi? A link to Sefaria or a similar site would be greatly appreciated.