Genesis 2:7

וייצר AND GOD FORMED — Here the letter yod is written twice to intimate that there were two formations — a formation of man for this world, and a formation of man for resurrection; in the case of animals, however, which will not stand after death for judgment before God the word referring to their formation— ויצר —(Genesis 2:19) is not written with two yods (Midrash Tanchuma, Tazria 1). עפר מן האדמה DUST OF THE EARTH — He gathered his dust (i. e. that from which he was made) from the entire earth — from its four corners — in order that wherever he might die, it should receive him for burial (Midrash Tanchuma, Pekudei 3). Another explanation: He took his dust from that spot on which the Holy Temple with the altar of atonement was in later times to be built of which it is said, (Exodus 20:24) “An altar of earth thou shalt make for Me” saying, “Would that this sacred earth may be an expiation for him so that he may be able to endure” (Genesis Rabbah 14:8). ויפח באפיו AND BREATHED INTO HIS NOSTRILS — He made him of both, of earthly and of heavenly matter: the body of the earthly, and the soul of the heavenly. For on the first day were created heaven and earth, on the second, He created the firmament for the heavenly beings, on the third He said, “Let the dry land appear” — for the earthly beings, on the fourth He created the lights for the heavenly beings, on the fifth He said, “Let the waters swarm…” — for the earthly beings. Consequently on the sixth there had to be created a being composed of both, of heavenly and of earthly matter, for otherwise there would have been envy (lack of harmony) among the works of Creation, in that there would have been devoted to one class of them one day more of the Creation than to the others (Genesis Rabbah 12:8). לנפש חיה A LIVING SOUL — Also cattle and beasts are called נפש חיה (1:20, 22, 24), but the נפש of man is the most highly developed of all of them, because to him was granted understanding and speech.

וַיִּ֩יצֶר֩ יְהֹוָ֨ה אֱלֹהִ֜ים אֶת־הָֽאָדָ֗ם עָפָר֙ מִן־הָ֣אֲדָמָ֔ה וַיִּפַּ֥ח בְּאַפָּ֖יו נִשְׁמַ֣ת חַיִּ֑ים וַיְהִ֥י הָֽאָדָ֖ם לְנֶ֥פֶשׁ חַיָּֽה׃

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.