New Defender's Study Bible Notes
2:7 dust of the ground. Man’s body was formed out of the “elements of the earth,” the same materials (carbon, hydrogen, oxygen, etc.) from which both plants and the bodies of the animals had been formed (Genesis 1:12,24). This unity of physical composition is a fact of modern science thus long anticipated by Scripture.
2:7 breath of life. Though animals also possess the “breath” (Hebrew neshama–Genesis 7:22) and the “soul” (Hebrew nephesh–Genesis 1:24), man’s breath (same word as “spirit”) and soul were imparted to him by God directly, rather than indirectly, as imparted to the animals.
2:7 living soul. Evolution is again refuted at this point. If man’s body had been derived from an animal’s body by any kind of evolutionary process, he would already have possessed the nephesh, rather than “becoming a living soul” when God gave him the breath of life.