Great Soul Essence

Great Soul Essence is the big sibling of the common Soul Essence, and it presents the same choice: consume it, sell it, or craft with it. Using one grants a large payout of roughly 150 Soul Tokens - but community documentation is explicit that selling is the better money play, since the vendor price is a guaranteed 175 Soul Tokens. If tokens are what you want, sell it.

The third option is often the smartest: Great Soul Essence appears in many crafting recipes. The documented example is Prayer Beads, the character-wipe item, which requires 2 Soul Chains and 1 Great Soul Essence. Before liquidating your stock, check what you might want to craft later - essences are rarer than the tokens they convert into.

Obtainment is a slow trickle: they drop rarely from chests and bosses, and can also be produced through crafting. That scarcity is why the 25-token difference between consuming (~150) and selling (175) matters - over a stack, careless consumption adds up to real lost income.