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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. (Genesis 2:7)
God formed man.
 Additional important details about Adam’s creation are given. We are allowed to peer, as it were, into the workshop of God and to watch His hand performing the mysterious act of creation. The word “to form,” yaṣar, implies an act of molding and fashioning into a form corresponding in design and appearance to the divine plan. The word is used in describing the activity of the potter (Isa. 29:16; 49:5; etc.), of the goldsmith fashioning idols (Isa. 44:9; Hab. 2:18), and of God, who fashions various things, among others, the light (Isa. 45:7), the human eye (Ps. 94:9), the heart (Ps. 33:15), and the seasons (Ps. 74:17).
Of the dust of the ground.
 That man is composed of materials derived from the ground, the elements of the earth, is confirmed by science. Decomposition of the human body after death bears witness to the same fact. The major elements making up the human body are oxygen, carbon, hydrogen, and nitrogen. Many others exist in smaller proportions. How true that man was made of “the dust of the ground,” and also that he shall “return to the earth” whence he was taken (Eccl. 12:7).
The breath of life.
 “Breath,” neshamah. From the Source of all life the life-giving principle entered the lifeless body of Adam. The agency by which the spark of life was transferred to his body is said to be the “breath” of God. The same thought appears in Job 33:4, “The breath [neshamah] of the almighty hath given me life.” Imparted to man, the “breath” is equivalent to his life; it is life itself (Isa. 2:22). At death there is “no breath [neshamah, life] left in him” (1 Kings 17:17). This “breath of life” in man differs in no way from the “breath of life” in animals, for all receive their life from God (Gen. 7:21, 22; Eccl. 3:19). It cannot therefore be the mind or intelligence.
A living soul.
When the lifeless form of man was infused with this divine “breath,” neshamah, of life, man became a living “soul,” nephesh. The word nephesh has a variety of meanings:
 (1) breath (Job 41:21),
 (2) life (1 Kings 17:21; 2 Sam. 18:13; etc.),
 (3) heart as the seat of affections (Gen. 34:3; S. of Sol. 1:7; etc.),
 (4) living being (Gen. 12:5; 36:6; Lev. 4:2; etc.), and
 (5) for emphasizing the personal pronouns (Ps. 3:2; 1 Sam. 18:1; etc.).
 Note that the nephesh is made by God (Jer. 38:16), and can die (Judges 16:30), be killed (Num. 31:19), be eaten (metaphorically, Eze. 22:25), be redeemed (Ps. 34:22), and be refreshed (Ps. 19:7, Heb.). None of this applies to the spirit, ruach, indicating clearly the great difference between the two terms. It is obvious from the above survey that the translation “soul” given by the KJV to the nephesh of ch. 2:7 is not appropriate, if the commonly used expression “immortal soul” be implied. Although popular, this concept is completely foreign to the Bible. This passage may rightly be translated: “Man became a living being” (RSV). When “soul” is considered synonymous with “being,” we gain the Scriptural meaning of nephesh in this text.