Some consider the Qliphoth to be, quite simply, the spirits of the dead, but this is not the case. They may consist of the spiritual energy obtained from either the living, or the dead, and encase themselves in the lighter, etheric shell-bodies of the dead, but they are not the actual Souls of the dead. They are, of course, the entropic, unnatural force in the Universe which drives people towards death, self-destruction, and suffering, because this is what the Qliphoth craves as food.