The relationship between incorporeal and material things is one of the most important issues in philosophy. Two-fold nature of Soul let it to be mediation between the intellect and the matter. This role of the soul is explained differently in the Plotinus and Mulla-sadra's philosophy. In Plotinus’ philosophy, the soul has two parts: higher and lower. The higher part is connected to the intellect realm and the lower one associated with the body. The soul is absolutely unaffected even in the lower part. Nature, which is the manifestation of the universal soul, is the mediator between the body and the immaterial soul. But soul in Mulla-sadra's point of view is not completely immaterial. The soul can become immaterial through the substantial movement. As a result, the soul involves the immaterial and corporeal worlds.