When souls are exchanged for currency, horrible events that bring religion and our place in the universe into question usually follow.

Bart Simpson sold his own inner spiritual core to Milhouse for $5 to disprove the existence of the human soul. Even that fictional transaction was a moral mistake, because Bart soon felt spiritually detached and was shunned by automatic doors, all because a piece of paper with the words “Bart Simpson’s soul” wasn’t in his possession.

Brandon Jacobs has learned from Bart’s teachings, and he refuses to sell his soul to anyone for anything, not even a chance to play football and underachieve again for the defending champions.

Jacobs is set to enter the final season of a four-year deal signed in 2009 worth $25 million. The Giants are asking him to take a significant pay cut, which is what happens when an employee is dramatically under producing, and the employer is restricted by a rigid salary cap. Jacobs averaged a woeful 40.8 rushing yards per game and 3.8 yards per carry, and when Ahmad Bradshaw is healthy he’s limited to being a change-of-pace pounder and goal-line presence. He had less than 25 rushing yards in six games this year, including the playoffs.

Add all that up and throw in Jacobs’ rocking chair running back status when he turns 30 in June, and it’s easy to understand why a franchise that’s reportedly up to $9 million over the cap doesn’t want to invest heavily in their backup running back.

Jacobs spoke to WNBC-TV in New York on Wednesday and said he understands that equation and he’s willing to reach a compromise, but only if the number on his paycheck still remains reasonable. (via Ralph Vacchiano)

“I want to stay in New York a whole lot, man, because this is where I started,” Jacobs said. “It’s a great organization. I got wonderful, great teammates. I won a second Super Bowl here with this organization. But I’m not willing to sell my soul, you know? It’s a great organization and I want to be a part of it, but if not, if they’re not feeling the same way, then so be it.”

After restructuring his contract back in August, Jacobs has already seen his value shrink dramatically. He took a $1.75 million pay cut, and he’s slated to make $4.4 million in 2012, a number that’s far too steep for a running back who started only six games this year.

He’s fine with taking a pay cut, but Jacobs also told WNBC-TV that it would “have to make a whole lot of sense.” With Bradshaw five years younger and signed through his prime years until he’s 28, there are only two options that make sense for the Giants.

Jacobs will either agree to a restructured deal worth roughly half of what he’s scheduled to make next year, or he’ll find another place of employment.