God made souls to put into his human creation so that they can live. Then, when we die, our souls go back to him? Doesn't make any sense to me.
Maybe God doesn't have any souls to start with. Maybe the earth is just a factory God made to manufacture souls with a quality check, "good" souls go to heaven where they are sold in a galactic store, while "bad" souls are rejected to the eternal furnace to be burned forever.
Gods' laws are just there to maximize output.