The topsoil layer of soil has the most nutrients. It's the topmost layer, rich in organic matter, and is where most of the soil's nutrients are found. The subsoil, which is the layer beneath the topsoil, has fewer nutrients.
The topsoil is essential for plant growth as it provides them with the necessary nutrients. The organic matter in the topsoil is created by decomposing plant and animal material, which releases nutrients into the soil.