Lingering Souls is a special Sorcery card from Time Spiral Remastered (TSR), collector number 296. Current market price: $0.33 (foil $6.25), TCGplayer market prices via Scryfall.
Create two 1/1 white Spirit creature tokens with flying. Flashback {1}{B} (You may cast this card from your graveyard for its flashback cost. Then exile it.)