Target Soul Essence only after reaching level 10 and setting Veteran difficulty or higher.
PC / Global, latest content and owned DLC
WHERE & HOW TO FARM
Where to farm
Rare and elite enemy encounters during Veteran-or-higher play after character level 10.
Soul Essence has two eligibility requirements: the character must be at least level 10, and the game must be set to Veteran or higher. Once those conditions are met, focus your eligible play on rare and elite enemies, which are the researched targets for this material. This gives the farm a concrete route within otherwise suitable content: seek those enemies, defeat them, and collect Soul Essence when it drops. The available facts do not establish a guaranteed drop or special bonus from a particular Anomaly type, so choose eligible content you can complete consistently and verify your stock as you go.