All animals were living souls, but they lived when made. Not so man: The outer vessel was formed of God for man, and God breathed into his nostrils the breath of life. Man alone had the wondrous privilege of God's in-breathing.
It was thus only that man, and man alone, became a living soul; therefore is man's soul immortal. He derived his living soul from the inbreathing of God. This is the ground of his special relationship with God: man now responsible to do His will, as by and by he gives account to God. [48]