Spirit & Soul, page-24

(Genesis 2:7) And Jehovah God went on to form the man out of dust from the ground and to blow into his nostrils the breath of life, and the man became a living person.(Or “soul.” Hebrew, ne′phesh, which literally means “a breathing creature.”)
(Notice that this does not say that man was given a soul but that he became a soul, a living person.) (The part of the Hebrew word here rendered “soul” is ne′phesh. KJ, AS, and Dy agree with that rendering. RS, JB, NAB read “being.” NE says “creature.” Kx reads “person.”)
(Psalm 146:4) His spirit goes out, he returns to the ground; On that very day his thoughts perish.
(The Hebrew word here translated “spirit” is a derivative of ru′ach. Some translators render it “breath.” When that ru′ach, or active life-force, leaves the body, the person’s thoughts perish; they do not continue in another realm.)