Genesis 2:7 (KJV) And the LORD God formed man of the dust of the ground, and breathed into his nostrils the breath of life; and man became a living soul.
Breathed - puff of air - נָפַח naphach
Breath of life - through the puff of air from God came life - נְשָׁמָה neshamah - a puff, i.e. wind, angry or vital breath, divine inspiration, intellect. or (concretely) an animal:—blast, (that) breath(-eth), inspiration, soul, spirit. Life - חַי chay (neshamah chay)
From God breathing into man, man possesses a living spirit, together with the body the two are complete living soul.
Soul - נֶפֶשׁ nephesh - properly, a breathing creature, i.e. animal of (abstractly) vitality; used very widely in a literal, accommodated or figurative sense (bodily or mental):—any, appetite, beast, body, breath, creature, × dead(-ly), desire, × (dis-) contented, × fish, ghost, greedy, he, heart(-y), (hath, × jeopardy of) life (× in jeopardy), lust, man, me, mind, mortally, one, own, person, pleasure, (her-, him-, my-, thy-) self, them (your) -selves, slay, soul, tablet, they, thing, (× she) will, × would have it.
To be a living soul, every living, breathing creature must have a physical body, and spirit that gives the body life, intellect (mind, thoughts, will, emotions) and is the source of life for every part of the body and organs. Together, as long as the breath of life (spirit) remains in the body, they are complete living souls. It is the spirit that departs from man when our body dies, returning to God in heaven. Man's spirit can continue to be a living soul without the body, but the body without the spirit is a corpse. However the spirit of man having the Holy Spirit in them shall never die, so in death, the spirit in man with the Spirit from Christ returns to God a living soul, without a body, but shall be as the angels in heaven a spirit being.
Ecclesiastes 12:7 (KJV) Then shall the dust return to the earth as it was: and the spirit shall return unto God who gave it.