Soil can be a money too if it is used as an unit for exchange or make it valuable.
No, it cant. Payment mean must operate with something that is hard (or impossible) to obtain another way than receiving payment. You can't get as much Bitcoins, gold, silver or secured bank notes as you want with practically no effort. With soil, you can.
Well, actually, I think it all depends on "local" supply and demand. Some places a pair of old jeans is worth hundreds of dollars on one side of a fence but that same pair of old jeans can be found in a charity box on the other side of that fence. I've seen many things act as currency in different micro-economies around the world, cigarettes, noodles, soaps, shells, beetles, dung....yes, even chickens and cows!
Think about it....location is important when measuring value:
In Latin America, way back in the day, gold was abundant until the Spaniards came and carried it away.