Note that if the chest is destroyed, you will only get rubbish.
1 can be found in a wooden chest in Lost Bastile behind a Pharros' Door.2 can be found in an iron chest Drangleic Castle past the Central Castle Drangleic bonfire after activating the elevator and in the area with the imprisoned Milfanto.1 could be found in the special chest in Majula's Mansion prior to patch 2.24.1 can be obtained from Crestfallen Saulden after you bring 4 people to Majula.No souls will be lost by using this item, but you cannot gain souls or lower your Soul Level by saving Soul Level Points.
Only the points that the player has themselves allocated can be reallocated.