Charles H. Spurgeon on Psalms 146:4

He returneth to his earth. Returning, in its proper notion, is a going back to that place from whence we came, so that in this clause here is a threefold truth, implied, expressed, inferred.

1. That which is implied in this phrase of returning is, that man in respect of his body came from the earth; and as it is here implied, so it is expressed concerning the first man by Moses (Ge 2:7). "The Lord God formed man" (that is, the body of man) "of the dust"; or according to the Hebrew "dust of the ground"; and by St. Paul (1Co 15:47), where he saith, "The first man is of the earth, earthy." True it is, we are formed in our mother's womb; but yet inasmuch as we all came from the first man, we are truly said to come from the earth; only with this difference, that he immediately, we mediately are framed out of the earth. This truth was engraven in full characters upon the name of the first man, who is called Adam, from a word that signifieth red earth, and that very word is here used, perhaps to mind us of that earth whereof man was first made; yea, according to the usual etymology, the name homo, which in the Latin is a common name to both sexes, is derived ab humo, from the ground. For this reason it is that the earth is called by the poet magna parens, the great parent of all mankind, and in the answer of the Oracle, our mother; and in this respect we are said by Eliphaz "to dwell in houses of clay, whose foundation is in the dust", Job 4:19.

2. That which is expressed is, that man (when he dieth) returneth to the earth, pantez luomenoi koniz esmen saith the poet, "We are all dust when dissolved." As the white snow when melted is black water; so flesh and blood when bereaved of the soul become dust and ashes: in which respect St. Paul giveth this epithet of "vile" to our bodies. Php 3:21. Indeed, man's original being from the earth, he had a natural propensity to earth; according to the maxim, Omne principiatum sequitur naturam principiorum, "Everything hath an aptitude of returning to the principle whence it cometh"; but yet had he not turned away from God he had never actually returned thither. It is sin which hath brought upon man a necessity of dying, and that dying brings a necessity of returning to the earth: in which respect it is observable, that the threat, "thou shalt die the death" (Ge 2:17), which was denounced against man before his fall, being afterwards renewed (Ge 3:19), is explained (as to temporal death) by these words, "to dust thou shalt return"; so that now the motion of the little world man is like that of the great, Circulare ab eodem puncto ad idem, from the same to the same; and that as in his soul from God to God, so in his body from the earth to the earth. The rivers come from the sea, and they return thither. The sun ariseth out of the east, and thither it returneth. Man is formed of the earth, and into earth he is again transformed: with which agreeth that of the poet Lucretius: Cedit item retro de terra quod fuit ante.

3. That which is inferred in the emphatic pronoun "his", which is annexed to the noun "earth", is that the earth to which man returneth is his; this being that which ariseth out of both the former conclusions; since it is therefore his earth because he cometh from and returneth to it. Earth is man's Genesis and Analysis, his composition and resolution, his Alpha and Omega, his first and last; Ortus pulvis, finis cinis; earth is his both originally and finally. So that our bodies can challenge no alliance with, or property in anything so much as earth. For if we call those things ours which had only an external relation to us, as our friends, our horses, our goods, our lands; much more may we call that our earth whereof we are made and into which we shall moulder; no wonder it is here said to be "his"; so elsewhere he is said to be earth, as being called by that name. —Nathanael Hardy, in a Funeral Sermon entitled, "Man's Last Journey to his Long Home," 1659.