Soil is a mixture of ground up rock and decayed organic material.
Soil is continually created, as part of the great cycles of life.
Ground up rock is created as a result of erosion, with rocks being weathered by water, wind, ice, physical erosion by animals etc.
(and new rocks can be formed over time by sediments being glued together by minerals and compressed, or by magma cooling into new rocks)
New organic matter is created by leaves falling from trees, fruit rotting, animals pooing, animals dying and rotting, insects and fungus rotting wood etc.
It all just goes around and around.
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