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Soul Nibbler

This creature appears to be a grayish-brown rat about a foot long.

Soul Nibbler CR 2

XP 600
N Tiny magical beast
Init +2; Senses darkvision 60 ft., low-light vision, scent; Perception +5

DEFENSE

AC 15, touch 14, flat-footed 13 (+2 Dex, +1 natural, +2 size)
hp 5 (1d10)
Fort +2, Ref +4, Will +1
Immune necromancy spells

OFFENSE

Speed 15 ft., climb 15 ft.
Melee bite +5 (1d3-4 plus energy drain)
Space 2-1/2 ft.; Reach 0 ft.
Special Attacks energy drain (1 level, DC 10)

STATISTICS

Str 2, Dex 15, Con 10, Int 2, Wis 12, Cha 2
Base Atk +1; CMB +1; CMD 7 (11 vs trip)
Feats Weapon Finesse
Skills Climb +10, Perception +5, Stealth +10

SPECIAL ABILITIES

Immunity to Necromancy Spells (Ex)

Soul nibblers are immune to all spells of the Necromancy school.

Source
Tome of Horrors Complete
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Essence Ingots

Essence ingots are small rectangular bricks of blackened stone that contain the soul of a living creature. Creatures are trapped in essence ingots through the use of a great smelter, the location of which has been lost.

A trapped spirit can be released by casting remove curse (or similar and more powerful magic). A released soul reforms its material body in 1d4 rounds. An essence ingot has a hardness 5, hp 10, and Break DC 20. Note, however, that if an essence ingot is broken, the trapped soul is not released but is lost forever.