The top layer of the soil is the one which contains the least organic content.
False
The top layer of the soil is the reason behind its fertility. The more fertility of the topsoil is because of high organic content and high water absorption capacity. It contains more organic material than the subsoil and so it is darker in color. Humus is the decayed remains of the plants and animals, which breaks down in the soil by the microbes. Therefore, this happens more in the topsoil, than in any other soil layer.