What is the difference between “Rooh” and “Nafs”; which of the two will be punished? Shaykh ibn Baaz

In the name of Allah the Most Gracious the Most Merciful

What is the difference between “Rooh” and “Nafs”; which of the two will be punished? 

Answered by Shaykh Abdul-Aziz bin Abdillah bin Baaz may Allah have mercy on him

Question: What is the difference between “rooh” (soul/spirit) and “nafs” (soul)? And which one of them receives punishment (in the Hereafter)?

Answer: In the name of Allah, the Most Gracious, the Most Merciful, and may Peace and blessings be upon the Messenger of Allah, his family, Companions, and whoever follows his guidance. To proceed:

Rooh is nafs and nafs is rooh and the punishment is on the nafs and the body altogether, however the rooh receives a greater portion of pleasure and punishment. Thus the body receives a share of the punishment in the grave, and it goes from the body to the rooh and back, such that the punishment (or pleasure) is (perceived) throughout both of them altogether.