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. This is one distinction of man: Instead of merely being called into being by a word of God's almighty power, he was formed, as it were, by the finger of God, the material being an earth-clod, dust of the soil. This being done, God blew the breath of life into the figure which He had formed. As the dust, by virtue of the creative omnipotence, formed the figure of a man, it was charged with the living breath and thus became a living soul, named after the more important part of which he consists. The Spirit of God has made us, and the breath of the Almighty has given us life, Job 33:4. This shows the superiority of man over irrational brutes, his being endowed with an immortal soul as well as his being formed in the image of God.