Then shall the dust return to the earth as it was: and the spirit shall return unto God who gave it.

and the dust returneth to the earth as it was, and the spirit returneth unto God who gave it.

And the dust return into its earth, from whence it was, and the spirit return to God, who gave it.

And the dust goes back to the earth as it was, and the spirit goes back to God who gave it.

and the dust returns to its earth, from which it was, and the spirit returns to God, who granted it.

The spirit - i. e., The spirit separated unto God from the body at death. No more is said here of its future destiny. To return to God, who is the fountain Psalm 36:9 of Life, certainly means to continue to live. The doctrine of life after death is implied here as in Exodus 3:6 (compare Mark 12:26), Psalm 17:15 (see the note), and in many other passages of Scripture earlier than the age of Solomon. The inference that the soul loses its personality and is absorbed into something else has no warrant in this or any other statement in this book, and would be inconsistent with the announcement of a judgment after death Ecclesiastes 12:14.

Then shall the dust return to the earth as it was: and the spirit shall return unto God -
5. Putrefaction and solution take place; the whole mass becomes decomposed, and in process of time is reduced to dust, from which it was originally made; while the spirit, הרוח haruach, that spirit, which God at first breathed into the nostrils of man, when he in consequence became a Living Soul, an intelligent, rational, discoursing animal, returns to God who gave it. Here the wise man makes a most evident distinction between the body and the soul: they are not the same; they are not both matter. The body, which is matter, returns to dust, its original; but the spirit, which is immaterial, returns to God. It is impossible that two natures can be more distinct, or more emphatically distinguished. The author of this book was not a materialist.
Thus ends this affecting, yet elegant and finished, picture of Old Age and Death. See a description of old age similar, but much inferior, to this, in the Agamemnon of Aeschylus, 5:76-82.
It has been often remarked that the circulation of the blood, which has been deemed a modern discovery by our countryman Dr. Harvey, in 1616, was known to Solomon, or whoever was the author of this book: the fountains, cisterns, pitcher, and wheel, giving sufficient countenance to the conclusion.

Then shall the dust return to the earth as it was: and the (u) spirit shall return to God who gave it.
(u) The soul unconsciously goes either to joy or torment, and sleeps not as the wicked imagine.

Then shall the dust return to the earth as it was,.... The body, which is made of dust, and is no other in its present state than dust refined and enlivened; and when the above things take place, mentioned in Ecclesiastes 12:6, or at death, it returns to its original earth; it becomes immediately a clod of earth, a lifeless lump of clay, and is then buried in the earth, where it rots, corrupts, and turns into it; which shows the frailty of man, and may serve to humble his pride, as well as proves that death is not an annihilation even of the body; see Genesis 3:19;
and the spirit shall return unto God who gave it; from whom it is, by whom it is created, who puts it into the bodies of men, as a deposit urn they are entrusted with, and are accountable for, and should be concerned for the safety and salvation of it; this was originally breathed into man at his first creation, and is now formed within him by the Lord; hence he is called the God of the spirits of all flesh; see Genesis 2:4. Now at death the soul, or spirit of man, returns to God; which if understood of the souls of men in general, it means that at death they return to God the Judge of all, who passes sentence on them, and orders those that are good to the mansions of bliss and happiness, and those that are evil to hell and destruction. So the Targum adds,
"that it may stand in judgment before the Lord;''
or if only of the souls of good men, the sense is, that they then return to God, not only as their Creator, but as their covenant God and Father, to enjoy his presence evermore; and to Christ their Redeemer, to be for ever with him, than which nothing is better and more desirable; this shows that the soul is immortal, and dies not with the body, nor sleeps in the grave with it, but is immediately with God. Agreeably to all this Aristotle (w) says, the mind, or soul, alone enters from without, (from heaven, from God there,) and only is divine; and to the same purpose are the words of Phocylides (x),
"the body we have of the earth, and we all being resolved into it become dust, but the air or heaven receives the spirit.''
And still more agreeably to the sentiment of the wise man here, another Heathen (y) writer observes, that the ancients were of opinion that souls are given of God, and are again returned unto him after death.
(w) De Generat. Animal. l. 2. c. 3. (x) , &c. Poem. Admon. v. 102, 103. So Lucretius l. 2. "cedit item retro de terra", &c. (y) Macrob. Saturnal. l. I. c. 10.

dust--the dust-formed body.
spirit--surviving the body; implying its immortality (Ecclesiastes 3:11).