Soul Society consists of a giant walled city in the center, known as the Seireitei (Court of Pure Souls), and four regions (north, south, east, and west), each with 80 districts, outside of it. The districts outside of the Seireitei are known as the Rukongai (Town of Wandering Spirits) and are the place where non-shinigami and non-nobles live. The district number of the Rukongai also describes its conditions. District 1 is peaceful and orderly, while District 80 is filled with criminals and has poor conditions. A king resides in another realm within Soul Society, but very few details about him have surfaced.

This is where souls goes when they're dead and finally cleansed by Death Gods, they can now rest in peace. Here they can look for their other love ones that died before them or form a new family and more.
-After you gotten over the fact that your dead your free to do whatever you want.
-You can set up shops, create family-like groups, stay at the bar and get drunk, screw with death gods, if your a death god ((shinigami)) you could screw with the souls, anything you want to do.