Answer
In Genesis 2 we're told that God forms Adam out of the dust of the ground. And then in Genesis 2:7 we're told that he breathes his breath into the face of Adam. This is a wonderful image of God coming on this inert creature and breathing his own life into him. There's a very real sense that when God forms the first human, Adam, he's taking dirt and dust from his material creation, but the life given to Adam is out of God's own mouth. So the breath, the spirit the life are God's own, the substance of man is out of creation.