There is not a single expression to be found in the Scriptures in which it is stated that man was created in any sense a spirit being. On the contrary, the Bible distinctly asserts that man is of "the earth earthy." His body was formed of the dust of the ground and when the body received the breath of life, he became a living soul. (1 Corinthians 15:45-47; Genesis 2:7.) 

The Scriptural expression, "And the spirit returns to God who gave it," refers to the life principle or spark of life which God imparted to Adam at creation. This breath of life is the energizing principle that brings life to the being. When the breath of life is removed from the body, it returns to the Creator.  God is the source or fountain of all life. 

The Psalmist declares that man was created a little lower than the angels or spirit beings. Man is the highest of the animals or earthly beings. In the divine arrangement, he was to be the ruler or the monarch over the earthly realm. He was given dominion over the beast of the field and the fish of the sea and the fowls of the air.