Start with a variant of the "daemon" concept from Philip Pullman's "His Dark Materials" setting. Specifically, rather than everyone being able to see and interact with one another's daemons, each person can only see, hear, touch, and otherwise interact with his or her own daemon. (But daemons can still perceive and interact with one another without restriction.)
Then, with that idea in mind, consider Calvin and Hobbes.
The question would then be why Calvin seems to be the only one with a daemon (our one brief glimpse of Susie Derkins in conversation with what previously looked like a stuffed rabbit aside). There could be multiple possible answers, but the easiest one that springs to mind would be that the world is beginning to transition from one in which people do not have (or at least cannot perceive) daemons to one in which they do... and Calvin happens to be one of the first people to be born into the new paradigm.
It seems to me that it ought to be possible to do some interesting things with that.
(...I'm intentionally not trying to address what it might imply that Calvin's soul manifests as a tiger.)
Then, with that idea in mind, consider Calvin and Hobbes.
The question would then be why Calvin seems to be the only one with a daemon (our one brief glimpse of Susie Derkins in conversation with what previously looked like a stuffed rabbit aside). There could be multiple possible answers, but the easiest one that springs to mind would be that the world is beginning to transition from one in which people do not have (or at least cannot perceive) daemons to one in which they do... and Calvin happens to be one of the first people to be born into the new paradigm.
It seems to me that it ought to be possible to do some interesting things with that.
(...I'm intentionally not trying to address what it might imply that Calvin's soul manifests as a tiger.)