The soul is the spirit covered by package which let him the melting of spirit and material body. This is a part of astral body,
The spirit itself is a pure sparkle of God inside us. It never grows old, never dies and remembers everything. He is gathering experiences and tries to melt with God. The human body is composed of material body, astral body, spiritual body, spirit and soul. The mortal parts are only material and astral body. Astral body lives so long how long it takes his bound to the material world and body. Then the soul is liberated and the immortal spirit is set free.
In spiritual world we have so called ethereal body which is given to the spirit depending on his merits. That is why material body doesn’t contain the ethereal body because we can have it only in spiritual world of light realms. This is becoming lighter and lighter during our growing up till it is melted with God.
Is it true when the spirit is melted with God that he never reincarnates again?
Mostly it is correct but strong spirits whose love to Lord, God father is so strong that they can overcome the farewell they reincarnate for example when there is a need for certain intervention or help in less developed planets or lower realms. This act is highly appreciated by God and those spirits receive the maximum possible support from God and they can expect reward. But they are doing this service without any prospects.
Also spirits who melted with God luck for activity. They are helping all being who desire God. They lead human beings to the correct path. This knowledge translates own spirit of human being and it is our conscious.
How many levels of light realms are there?
They are thirteen. Fourteenth level is God itself. God ´s realms start from twelfth level but you can develop more according to God will.
Is Krishna and God Father the same?
Yes, these are different shapes of the same.
And Krishna and Jesus what about them?
It is the same principle, because he is the son of God and also the spiritual part of God.
Is God the highest intelligence in the entire one Universe?
No, that is incorrect. He is the highest intelligence of entire Universes because God is the unfinished love and intelligence. We can see God in the same shape as it is our soul deeply inside.
Peace with you!