"And the Lord God formed man from the dust of the ground and breathed into his nostrils the breath of life and man became a living soul" ( Genesis 2:7 KJV )

The physical component of man is now complete, however God had to do something else. After He formed the physical man, God then breathed into man's nostrils the breath of life. Now man is complete. He now has become a living soul.

Listen as Bishop FAW breaks down the outcry
'I Can't Breathe'!

FAW - I Can't Breathe