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God formed man of the dust of the ground, and breathed into his nostrils the breath [air] of life; and man became a living soul, as it states in (Gen. 2:7). Man, formed from material dust of the ground, upon breathing air, became a living soul. Nowhere does it say man is, or has, an immortal soul. What was formed from material ground became a soul. But what is this entity?
The word “soul” is translated from the Hebrew word nephesh, meaning a breathing animal. Three times in the first chapter of Genesis animals are called nephesh: Gen. 1:20, “moving creature” (Hebrew, nephesh); Gen. 1:21, “great whales, and every living creature” (Hebrew, nephesh); Gen. 1:24, “living creature” (Hebrew,nephesh). The translators in translating into the English language used the English word “creature,” but in Genesis 2:7′ they translated the same nephesh into the English word “soul”—man became a “living soul” (nephesh).
Therefore the soul is physical, composed of matter, and can die – a truth believed by very few denominations, and probably by no religions!
The Apple Of God's Eye 