Ecclesiastes 12:7 - Matthew Poole's English Annotations on the Holy Bible

The dust; the body, called dust, both for its original, which was from the dust, and to signify its vile and corruptible nature, Job 4:19, Job 30:19 Psalms 103:14. Return to the earth as it was; whence it was first taken. He alludes to that passage, Genesis 3:19. The spirit; the soul of man, frequently so called, as Genesis 2:7 Psalms 31:5, &c., because it is of a spiritual or immaterial nature. Return unto God; into his presence, and before his tribunal, that there it may be sentenced to its everlasting habitations, either to abide with God for ever, if it be approved by him, or otherwise to be eternally shut out from his presence and favour. Who gave it, to wit, in a peculiar manner, by his creating power: for in a general sense God giveth to every seed his own belly, 1 Corinthians 15:38; hence he is called the Father of spirits, Hebrews 12:9.