Yes we are told exactly that it is Nick. Man was made of the dust of the earth not just his body. The breath of life that God gives to us is just that, taking a man and causing him to be alive verses dead. All of God’s creatures when they are alive are a living soul, when they die they are a dead, no longer a living soul but a dead one. God has taken away His breath of life. The breath of God makes the body and spirit alive of which was formed of the dust of the earth. That breath is energy that allows our bodies to function, remember, think, feel. God’s Spirit is extremely different then our spirit on many many levels, our spirit is something designed and created by God and it is created out of the dust of the earth just as our body is.