Ecclesiastes 12:7

Then. That is, at the time of death (see vs. 1, 5, 6).

The dust. That is, the physical part of man (see Gen. 2:7).

As it was. The physical part of man decays and returns to the elements from which it came. In death, man is said to “sleep in the dust” (Job 7:21; cf. Eccl. 17:16; 20:11; 21:26).

In the resurrection those who now “sleep” in the dust of the earth will live again (see Dan. 12:2; John 11:11-13,23-26; 1 Thess. 4:13-17).

The spirit. Heb. ruach, “breath,” “wind,” “spirit” (see on Num. 5:14). Ruach is translated “breath” of the body 33 times, as in Eze. 37:5; “wind” 117 times, as in Gen. 8:1; “spirit” 76 times, in the sense of vitality (Judges 15:19), “courage” (Joshua 2:11), temper, or “anger” (Judges 8:3), and in reference to the disposition (Isa. 54:6). Ruach is also used to describe the living principle in men and animals 25 times, as in Ps. 146:4; the seat of the emotions 3 times, as in 1 Sam. 1:15; the “mind” 9 times, as in Eze. 11:5; will or volition, or “heart” (2 Chron. 29:31) 3 times; moral character 16 times, as in Eze. 11:19; and of the Spirit of God 94 times, as in Isa. 63:10. In not one of the 379 instances of its use throughout the OT does ruach denote an intelligent entity capable of existence apart from a physical body, so far as man is concerned, and it must therefore be clear that such a concept is without basis so far as the teachings of the Scriptures themselves are concerned (see also on Gen. 2:7; 35:18; Num. 5:14; Eccl. 3:19-21, cf. on Num. 5:2; 9:6). That which here returns to God is simply the life principle imparted by God to both man and beast (see on Eccl. 3:19-21, where ruach is translated “breath”).