the Lord God formed the man of dust from the ground and breathed into his nostrils the breath of life, and the man became a living creature. - Genesis 2:7
Cosmology
All components of the universe have heavenly/spiritual meaning and earthly/material support.
The spirit that animates life and breath are the same. Breathing involves the ability to speak.
(The Language of Creation: Cosmic Symbolism in Genesis - A Commentary by Matthieu Pageau, 2018. Pages 51-53)