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," that he was formed of the dust of the ground and that the breath of life was breathed into his nostrils and he became a living soul. (`1 Cor. 15:45-47`; `Gen. 2:7`.) The Scriptural expression, "And the spirit returns to God who gave it," has reference to the life principle or spark of life which the Lord imparted to Adam when he was created from the dust of the ground. This breath of life is the active principle that makes the living being and when removed from the body it returns to the Creator who is the source or fountain of all life. The Psalmist declares that man was created a little lower than the angels, the lowest of the spirit beings. Man is the highest of the animals or earthly beings, and in the divine arrangements was to be the ruler or the monarch over the earthly realm having dominion over the beast of the field and the fish of the sea and the fowls of the air. In view of this plain teaching of the Bible on this matter, we can understand the words of our Lord and His Apostles that one must be begotten of the holy spirit in order to have a spiritual existence in any sense. The Lord Jesus was the first one to be developed as a spiritual new creature, from the fleshly or earthly condition. Although He was a perfect man, we read that He was made perfect through sufferings (`Heb. 2:10`) as a spiritual "new creature," "being, indeed, put to death in the flesh, but being made alive in spirit." (`1 Pet.3:18` –Diaglott.)