Ibn Ezra on Leviticus 20:6

והנפש אשר תפנה אל האבת. טעמו כאשר אכרית הנותן מזרעו למולך בסתר או בגלוי אם לא ימיתוהו עם הארץ כן אכרית הזונה מאחרי לפנות אל האובות ומצאנו נפשים גם כל נפש ארבעה עשר וכן והכרתי אותו: AND THE SOUL THAT TURNETH UNTO THE GHOSTS. This means as I will cut off the one who gives from his seed to Molech in secret or in public if the people of the land do not kill him, so will I cut off the one who strays from me and turns to ghosts. We find the term nefashim (souls) (Ezek. 20:13) in Scripture.²²Nefashim (souls) is masculine. Nefesh (soul) is usually feminine. However, our verse reads, ve-hikhratti oto (and will cut him [the soul] off). It thus treats nefesh as masculine. I.E. therefore points out that nefesh is sometimes treated as a masculine in Scripture. We also find all the souls (nefesh) were fourteen (arba’ah asar)²³Arba’ah asar (fourteen) is masculine. Thus Gen. 46:22 treats nefesh as masculine. (Gen. 46:22). We similarly read,²⁴In our verse. and will cut him²⁵The soul. (oto) off.