Professor Gustav Oehler discussed this event in detail. Study it and be profited:
Body, Soul, Spirit
Man, like all beings endowed with life, originated from two elements,—namely, from earthly material (עָפָר, אֲדָמָה), and from the Divine Spirit (רוּחַ), Gen. 2:7, comp. Ps. 104:29 f., 146:4. As in general נֶפֶשׁ, soul, originates in the בָּשָׂר, the flesh, by the union of spirit with matter, so in particular the human soul arises in the human body by the breathing of the divine breath (נִשְׁמַת חַיִּים) into the material frame of the human body. But although the life-spring of the רוּחַ, from which the soul arises, is common to man and beast, both do not originate from it in the same way. The souls of animals arise, like plants from the earth, as a consequence of the divine word of power, Gen. 1:24 (תּוֹצֵא הָאָרֶץ נֶפֶשׁ). Thus the creating spirit which entered in the beginning, 1:2, into matter, rules in them; their connection with the divine spring of life is through the medium of the common terrestrial creation. But the human soul does not spring from the earth; it is created by a special act of divine inbreathing; see 2:7 in connection with 1:26. The human body was formed from the earth before the soul; in it, therefore, those powers operate which are inherent to matter apart from the soul (a proposition which is of great importance, as Delitzsch rightly remarks). But the human body is still not an animated body; the powers existing in the material frame are not yet comprehended into a unity of life; the breath of life is communicated to this frame directly from God, and so the living man originates. According to the view of many, the specific difference between the life of the human soul and that of animals is expressed by the use of the term נְשָׁמָה in 2:7 (2). This, however, cannot be established, for in 7:22 (“All in whose nostrils was the breath of life died”), the exclusive reference of the expression נְשָׁמָה to man (as merely another expression for כֹּל הָאָדָם, ver. 21), coming between the general terms comprehending man and beast, which stand both before and after it, is not natural. In Deut. 20:16, Josh. 10:40, 11:11–14, כָּל־נְשָׁמָה denotes only men; but in these passages the special reference of the expression is made clear by the connection,—in the passage in Deuteronomy by ver. 18, and in the book of Joshua because from 8:2 onward the cattle are excepted from the חֵרֶם. Otherwise one might as well prove from Josh. 11:11, where כָּל־הַנֶּפֶשׁ is used exclusively of man, that the human soul alone is called נֶפֶשׁ. But it is correct that in the other places in the Old Testament in which נְשָׁמָה occurs it is never expressly used of the mere animal principle of life; p 150 comp. Isa. 42:5, Prov. 20:27, Job 32:8, and Ps. 150:6 (כֹּל הַנְּשָׁמָה). Thus the substance of the human soul is the divine spirit of life uniting itself with matter; the spirit is not merely the cause by reason of which the נֶפֶש contained beforehand in the body becomes living, as Gen. 2:7 has by some been understood (3). For in the עָפָר as such, in the structure of dust, there is, according to the Old Testament, as yet no נֶפֶשׁ, even latently. This is first in the בָּשָׂר, in the flesh; but the earthly materials do not become flesh until the רוּחַ has become united with it, 6:17, 7:15, Job 12:10, 34:14 f. It is no proof against this (as has further been objected) that in some passages (Lev. 21:11; Num. 6:6), the dead body from which, according to Gen. 35:18, the soul has departed, is called נֶפֶשׁ מֵת before it crumbles to dust. I believe this expression is to be understood as a euphemistic metonymy, just as we speak of a dead person without meaning to say that the personality lies in the body; or perhaps in this designation of a dead person the impression is expressed which the corpse makes immediately after death, as if the element of the soul had not yet entirely separated itself (thus Delitzsch) (4). But as the soul sprang from the spirit, the רוּחַ, and contains the substance of the spirit as the basis of its existence, the soul exists and lives also only by the power of the רוּחַ; in order to live, the soul which is called into existence must remain in connection with the source of its life. “God’s spirit made me” (רוּחַ אֵל עָשָׂ֑תְנִי), says Job. 33:4, “and the breath of the Almighty animates me” (וְנִשְׁמַת שַׁדַּי תְחַיֵנִי, with the imperfect). The first sentence expresses the way in which the human soul is called into being; the second, the continuing condition of its subsistence. By the withdrawing of the רוּחַ the soul becomes wearied and weak, till at last in death it becomes a shadow, and enters the kingdom of the dead (comp. § 78); while by the רוּחַ streaming in, it receives vital energy. With this explanation the Old Testament usage in connection with the terms נֶפֶשׁ and רוּחַ becomes intelligible. In the soul, which sprang from the spirit, and exists continually through it, lies the individuality,—in the case of man his personality, his self, his ego; because man is not רוּחַ, but has it—he is soul. Hence only נַפְשִׁי, נַפְשְׁךָ, can stand for egomet ipse, tu ipse, etc., not רוּחִי, רוּחֲךָ, etc. (not so in Arabic); hence “soul” often stands for the whole person, Gen. 12:5, 17:14, Ezek. 18:4, etc. When man is exhausted by illness, his רוּחַ is corrupted within him, Job 17:1 (רוּחִי חֻבָּלָה), so that the soul still continues to vegetate wearily. When a person in a swoon comes to himself again, it is said his spirit returns to him, 1 Sam. 30:12 (וַתָּֽשָׁב נֶפֶשׁ) compared with Judg. 15:19. But when one dies, it is said the soul departs, Gen. 35:18; his soul is taken from him, 1 Kings 19:4, Jonah 4:3. When a dead person becomes alive again, is is said the soul returns again, 1 Kings 17:22 (וַתָּֽשָׁב נֶפֶשׁ). It is said of Jacob, whose sunken vital energy revived when he found his son again, that his spirit was quickened, Gen. 45:27 (וַתְּחִי רוּחַ). On the contrary, of one who is preserved in life it is said, חָיְתָה נֶפֶשׁ, [the soul lives] Jer. 38:17–20. When God rescues one from the jaws of death, it is said, Ps. 30:4, “Thou hast brought up my soul out of Sheol;” comp. Ps. 16:10 (5).—Man perceives and thinks by virtue of the spirit which animates him (Job 32:8; Prov. 20:27); wherefore it is said in 1 Kings 10:5, when the Queen of Sheba’s comprehension was brought to a stand, that “there was no spirit in her more” (לֹא־הָיָה בָהּ עוֹד רוּחַ); but the p 151 perceiving and thinking subject itself is the נֶפֶש (comp. § 71). The impulse to act proceeds from the רוּחִ, Ex. 35:21; hence one who rules himself is a משֵׁל בְּרוּחוֹ, Prov. 16:32. But the acting subject is not the רוּחַ, but the נֶפֶשׁ; the soul is the subject which sins, Ezek. 18:4, etc. Love and attachment are of course a thing of the soul, Gen. 34:3 (וִתִּדְבַּק נַפְשׁוֹ) and ver. 8 (חָשְׁקָה נַפְשׁוֹ); and so in Cant. 5:6, the words of the beloved, נַפְשִׁי יָצְאָה, cannot be explained, “I was out of my senses” (as De Wette thinks), but the bride feels as if her very personality had gone forth from her to follow and seek her beloved. In many cases, indeed, נֶפֶשׁ and רוּחַ stand indifferently, according as the matter is looked upon—that is, to use Hofmann’s words (Schriftbeweis, i. p. 296), according as “the personality is named after its special individual life, or after the living power which forms the condition of its special character.” Thus it may be said on the one hand, “Why is thy spirit so stubborn?” (מַה־זֶּה רוּחֲךָ סָרָה), 1 Kings 21:5; on the other hand, “Why are thou so bowed down, O my soul?” (מַה־תּשְׁתּוחֲחִי נַפְשׁי), Ps. 42:12. Of impatience it may be said, “The soul is short” (וַתִּקְצַר נֶפֶשׁ), Num. 21:4, and “shortness of the spirit” (קֹצֶר רוּחַ), Ex. 6:9; compare Job 21:4. Trouble of heart is “bitterness of the spirit” (מֹרַת רוּחַ), Gen. 26:35; and of the soul (הֵמַר נַפְשִׁי), Job 27:2, it is said וַתּפָֽעֶם רוּחוֹ, Gen. 41:8, and נַפְשִׁי נִבְהֲלָה מְאֹד, Ps. 6:4. Compare with this in particular the climax in Isa. 26:9 (6). From all this it is clear that the Old Testament does not teach a trichotomy of the human being in the sense of body, soul, and spirit, as being originally three co-ordinate elements of man; rather the whole man is included in the בָּשָׂר and נֶפֶשׁ (body and soul), which spring from the union of the רוּחַ with matter, Ps. 84:3, Isa. 10:18; comp. Ps. 16:9. The רוּחַ forms in part the substance of the soul individualized in it, and in part, after the soul is established, the power and endowments which flow into it and can be withdrawn from it (7), (8). -Oehler, G. F., & Day, G. E. (1883). Theology of the Old Testament (pp. 149–152). Funk & Wagnalls.