The breath isn't the act of breathing. The breath of life is something of God Himself that He has put into all flesh. It's that which gives us life and all of our abilities. We can think because God has given us His breath which makes our brains function. Everything we do, we do because God's breath has enabled us.
But there is a spirit in man, And the breath of the Almighty gives him understanding. (Job 32:8 NKJ)
Both of the bolded words mean wind or breath. There is a breath in man. That is the breath of life from God. The breath of the Almighty gives him understanding. The breath of the Almighty that gives him understanding is the breath of life from God
Notice what Job says, "there is a breath". He didn't say there were breaths, plural. He said there is a breath, one.
When we look at the creation of man we see that God put one breath into the man, the breath of life. It came out of God. The picture we're given is that it was breathed into the man. That indicates that it came out of God. It is this breath that man Adam alive. If we look at Ezekiel 37 we find a picture of the resurrection of Israel. It's very similar to what we see in the creation of Adam. However, after the bones come together and the flesh comes on them they are not alive. Just like Adam. Then God tells Ezekiel to prophesy to the breath.
The hand of the LORD was upon me, and carried me out in the spirit of the LORD, and set me down in the midst of the valley which was full of bones, 2 And caused me to pass by them round about: and, behold, there were very many in the open valley; and, lo, they were very dry. 3 And he said unto me, Son of man, can these bones live? And I answered, O Lord GOD, thou knowest. 4 Again he said unto me, Prophesy upon these bones, and say unto them, O ye dry bones, hear the word of the LORD. 5 Thus saith the Lord GOD unto these bones; Behold, I will cause breath to enter into you, and ye shall live: 6 And I will lay sinews upon you, and will bring up flesh upon you, and cover you with skin, and put breath in you, and ye shall live; and ye shall know that I am the LORD. 7 So I prophesied as I was commanded: and as I prophesied, there was a noise, and behold a shaking, and the bones came together, bone to his bone. 8 And when I beheld, lo, the sinews and the flesh came up upon them, and the skin covered them above: but there was no breath in them. 9 Then said he unto me, Prophesy unto the wind, prophesy, son of man, and say to the wind, Thus saith the Lord GOD; Come from the four winds, O breath, and breathe upon these slain, that they may live. 10 So I prophesied as he commanded me, and the breath came into them, and they lived, and stood up upon their feet, an exceeding great army. 11 Then he said unto me, Son of man, these bones are the whole house of Israel: behold, they say, Our bones are dried, and our hope is lost: we are cut off for our parts. 12 Therefore prophesy and say unto them, Thus saith the Lord GOD; Behold, O my people, I will open your graves, and cause you to come up out of your graves, and bring you into the land of Israel. 13 And ye shall know that I am the LORD, when I have opened your graves, O my people, and brought you up out of your graves, 14 And shall put my spirit in you, and ye shall live, and I shall place you in your own land: then shall ye know that I the LORD have spoken it, and performed it, saith the LORD. (Ezek. 37:1 KJV)
All of the bolded words are the same Hebrew word, ruach. The translators have used three different words to translate it. In doing so many don't see what ruach actually is.
According to this passage, the bones and flesh come together but are not alive. The breath comes into them and they live. But notice the key statement when God is explaining this to Ezekiel. He said He would put His breath into them and they would live. It's God's breath that gives us life and the ability to do the things we do.