genesis 2:7 And the LORD God formed man of the dust of the ground, and breathed into his nostrils the breath of life; and man became a living soul. - Free Bible Online

      7. Here the sacred writer supplies a few more particulars about the first pair.
      formed--had FORMED MAN OUT OF THE DUST OF THE GROUND. Science has proved that the substance of his flesh, sinews, and bones, consists of the very same elements as the soil which forms the crust of the earth and the limestone that lies embedded in its bowels. But from that mean material what an admirable structure has been reared in the human body (Ps 139:14).
      the breath of life--literally, of lives, not only animal but spiritual life. If the body is so admirable, how much more the soul with all its varied faculties.
      breathed into his nostrils the breath of life--not that the Creator literally performed this act, but respiration being the medium and sign of life, this phrase is used to show that man's life originated in a different way from his body--being implanted directly by God (Ec 12:7), and hence in the new creation of the soul Christ breathed on His disciples (Joh 20:22).

JFB.