Adam Clarke on Genesis 2:7

God formed man of the dust - In the most distinct manner God shows us that man is a compound being, having a body and soul distinctly, and separately created; the body out of the dust of the earth, the soul immediately breathed from God himself. Does not this strongly mark that the soul and body are not the same thing? The body derives its origin from the earth, or as עפר aphar implies, the dust; hence because it is earthly it is decomposable and perishable. Of the soul it is said, God breathed into his nostrils the breath of life; נשמת חיים nishmath chaiyim, the breath of Lives, i.e., animal and intellectual. While this breath of God expanded the lungs and set them in play, his inspiration gave both spirit and understanding.