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Spirit and soul is the same, so when you're soul cannot leave the elctromagnetic field of the earth due to strong karmic attachemnt and negativity, the soul becomes a wandering spirit on earth and we call'em Ghost's. There are some passages when Guru Granth Sahib Ji talks about restless spirits, and there are also a lot of Kathas about the Sikh Guru's and there encounters with restless spirits. I will find the passage in Guru Ji and send it to you. And by the way the Spirit is immortal, so technically there are no dead spirits, just restless spirits and yeah if you develope in your spiritual practice you will become very subtle and'll be able to get in contact with the dimension of the souls.