Death is Creation in Reverse
Then shall the dust return to the earth as it was: and the spirit shall return unto God who gave it.
Ecclesiastes 12:7
The body dies (and the soul with it- ..the soul that sinneth, it shall die. Ezekiel 18:4) and the spirit (breath of life - All the while my breath is in me, and the spirit of God is in my nostrils; Job 27:3 KJV / As long as I live, while I have breath from God, Job 27:3 NLT) - returns to the God who breathed it into Adam who became a living soul.