No, not two individuals. The body is a vehicle, the spirit is the cognitive reality with higher consciousness that has enabled us to stand apart from the animal kingdom, manipulate nature and recognise God.
The Genesis account is a deeply symbolic and very complex story even though it is mostly read as a story without any real effort to understand its inner meanings.
Man was formed from the earth, or cray or dust, means that we are a product of the elements of this planet just like all other animals. Humans are the only ones in the Genesis account to receive the breath of life from God. In the Bible life is life of the spirit, to be enlightened and death is the death of the spirit, to be an ignorant sinner. Physical death is of little to no importance.
The breath of life is when a spirit becomes associated with every human at conception. The spirit is of the same substance, or essence as God Himself and that is why it is called the breath of life, because the true life is the life of the spirit.
Soul and spirit sometimes mean the same thing and at other times soul mean the life force of the body itself which of cause ceases to exist at the time of death, the spirit being immortal. Living being may mean that the human spirit gave real life to humans as opposed to the temporal life of any other organism.
