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Yhwach
Yhwach (ユーハバッハ, Yuhabahha?) is the Father of the Quincy, the monarch of the Wandenreich, and the son of the Soul King, known by the designation "A" - The Almighty. As a baby, Yhwach was incapable of sight, speech, or even the slightest movement, but never feared or despaired, as he knew he would...
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So, Soul King page tells that he created the concept of life and death, hence, he has conceptual manipulation, however, in the chapter 686, we are told that Life and Death still have their shapes because Ichigo defeated Yhwach, which means that Yhwach merging and destroying the worlds to the chaotic state that it was before Soul King stabilization, life and death would lose their shapes