The energy of a single soul (spirit) is about .0267139 eV (electron volt). The total Planck energy of the universe is

GeV (billion electron volts). By simple division, the universe accomodates

souls or in binary notation rounding to the next hundred whole number is

souls.
In order for God to keep track of all these souls, He only needs at the least a 2,000,000,000,000,000,000,000,000,000,000-bit computer. Equivalently, each soul weighs

kilogram or

pound. The mass of an electron is

kilogram. Hence a soul is 7 factors of ten lighter than an electron but as long as it has a mass, it can feel the gravitational force.