Abstract
In Lithuanian as well as in Latvian exist multiple expressions for various substances of soul. One of them, Lithuanian "vėlės", Latvian "veļi" (both in plural form), has been discussed by etymologists several times for its possible etymological connection to Indoeuropean theonym with root *ṷel- (Roman Jakobson as the first one coming up with the same root for the two semantic fields; V.
V. Ivanov with V.
N. Toporov continuing on mythological terms derived according to them from the root *ṷel-; E.
P. Hamp arguing some aspects of aforementioned).
In accordance with the methodology and terminology used by R. Kregždys based firstly on analysis within the respective linguo-cultural (in this case firstly Lithuanian) material and then on further comparison with genetically and geographically close (Latvian and than Slavic) areas the paper analysed mythonym (R.
Kregždys' term meaning mystificated entities of various spheres/objects being used or used in mythological or folklore space) "vėlės"/"veļi", using the data collected especially from older Lithuanian sources and Lithuanian folklore texts in combination with linguistic approach.