The soup analysis is seen in Section four, when Eliezer is in the Buna Camp.  The significance is quite notable.  The Nazis execute someone who attempted to steal soup during the Allied air raid on the camp.  After some time had passed, the Nazis erected gallows and hung people for their crimes during the air raid. In my mind, the most significant element to come out of this is the hanging of a child the Nazis thought to be a member of the Resistance.  Eliezer wonders where God is in a world where a young child is condemned to being hung.  The answer to a question is that, for Eliezer, God is hung with that child on the gallows.  He is absent from such a setting where the worst of human nature is on display.  The progression through the novel of Eliezer being stripped of his humanity through the negation of community, family, and religion seems to have come to another point at this moment in the narrative as Eliezer seems convinced of the absence of God.