Whatever breathes, etc. As the word nsmh, neshamah, means breath, or blowing, and whatever is animate, or breathes, the words may be extended to every kind of living creatures, as we have seen in the preceding psalms that the declaration of God's praises is assigned even to things wanting intelligence. But as men exclusively are often meant under the name of "flesh," so we may very well suppose that the words have reference here to men, who, although they have vital breath in common with the brute creation, obtain by way of distinction the name of breathing, as of living creatures. I am led to think this for the following reason: As yet the Psalmist has addressed himself in his exhortations to the people who were conversant with the ceremonies under the law, now he turns to men in general, tacitly intimating that a time was coming when the same songs, which were then only heard in Judea, would resound in every quarter of the globe. And in this prediction we have been joined in the same symphony with the Jews, that we may worship God with constant sacrifices of praise, until being gathered into the kingdom of heaven, we sing with elect angels an eternal hallelujah.

Let everything that hath breath praise the Lord - All living things in the air, the earth, the waters. Let there be one universal burst of praise. Let his praises be celebrated not only with instruments of music, but let all living beings unite in that praise; let a breathing universe combine in one solemn service of praise.
Praise ye the Lord - Hallelu-jah. Thus, at the end of all the trials, the conflicts, the persecutions, the sorrows, the joys recorded in this book, the psalmist gives utterance to feelings of joy, triumph, transport, rejoicing; and thus at the end of all - when the affairs of this world shall be closed - when the church shall have passed through all its trials, shall have borne all its persecutions, shall have suffered all that it is appointed to suffer - when the work of redemption shall be complete, and all the ransomed of the Lord shall have been recovered from sin, and shall be saved - that church, all heaven, the whole universe, shall break forth in one loud, long, triumphant Hallelujah. "The ransomed of the Lord shall return, and come to Zion with songs, and everlasting joy upon their heads: they shall obtain joy and gladness; and sorrow and sighing shall flee away," Isaiah 35:10.

Let every thing that hath breath - Either to make a vocal noise, or a sound by blowing into pipes, fifes, flutes, trumpets, etc. Let all join together, and put forth all your strength and all your skill in sounding the praises of Jehovah; and then let a universal burst with Hallelujah! close the grand ceremony. It is evident that this Psalm has no other meaning than merely the summoning up all the voices, and all the instruments, to complete the service in Full Chorus.
Of such peculiar importance did the Book of Psalm appear to our blessed Lord and his apostles, that they have quoted nearly fifty of them several times in the New Testament. There is scarcely a state in human life that is not distinctly marked in them; together with all the variety of experience which is found, not merely among pious Jews, but among Christians, the most deeply acquainted with the things of Christ.
The minister of God's word, who wishes to preach experimentally, should have frequent recourse to this sacred book; and by considering the various parts that refer to Jesus Christ and the Christian Church, he will be able to build up the people of God on their most holy faith; himself will grow in grace, and in the knowledge of God; and he will ever have an abundance of the most profitable matter for the edification of the Church of Christ.

Let every thing that hath (d) breath praise the LORD. Praise ye the LORD.
(d) He shows that all the order of nature is bound to this duty, and much more God's children, who ought never to cease to praise him, till they are gathered into that kingdom, which he has prepared for his, where they will sing everlasting praise.

Let everything that hath breath praise the Lord,.... Even the brute creatures, as in a preceding; but more especially man, in whom God has breathed the breath of life, and is become not only a living but a rational soul; and more especially spiritual men, converted persons, whether Jews or Gentiles; on whom the Spirit of the Lord has breathed, and whom he has quickened; and who breathe in prayer after divine things; and who also have abundant reason to bless and praise his name for what he has bestowed upon them, and has in reserve for them; and for which they should praise him as long as they have breath; see Revelation 5:13;
praise ye the Lord; all before mentioned, and in the manner as directed, and that in time and to all eternity. Thus ends the book of Psalm.
There is another psalm added in the Septuagint, Syriac, Arabic, and Ethiopic versions, and in the metaphrase of Apollinarius; but is owned to be a supernumerary one, and not to be found in all copies; and is said to be written by David, when he fought with Goliath, and conquered him, and is as follows.
1. I was little among my brethren, and a youth in my father's house; I fed my father's sheep. 2. My hands made (or used) the organ; and my fingers fitted (or played on) the psaltery or harp: 3. And who hath declared to my Lord? he is Lord, he hath heard. 4. He sent his angel, and took me from my father's sheep; and anointed me with the oil of his anointing, 5. My brethren were goodly and great; and the Lord delighted not in them. 6. I went forth to meet the stranger (the Philistine), and he cursed me by his idols: 7. And I threw at him three stones into his forehead, by the power of the Lord, and laid him prostrate (z). 8. I drew out the sword from him; I cut off his head, and took away reproach from the children of Israel.
(z) This verse is only in the Arabic version.

LIVING VOICES SHALL TAKE UP THE FAILING SOUNDS OF DEAD INSTRUMENTS, AND AS THEY CEASE ON EARTH, THOSE OF INTELLIGENT RANSOMED SPIRITS AND HOLY ANGELS, AS WITH THE SOUND OF MIGHTY THUNDERS, WILL PROLONG ETERNALLY THE PRAISE, SAYING: "ALLELUIA! SALVATION, AND GLORY, AND HONOR, AND POWER, UNTO THE LORD OUR GOD;" "ALLELUIA! FOR THE LORD GOD OMNIPOTENT REIGNETH." AMEN!

The call to praise has thus far been addressed to persons not mentioned by name, but, as the names of instruments thus heaped up show, to Israel especially. It is now generalized to "the totality of breath," i.e., all the beings who are endowed by God with the breath of lie (Hebrews.: נשׁמת חיּים), i.e., to all mankind.
With this full-toned Finale the Psalter closes. Having risen as it were by five steps, in this closing Psalm it hovers over the blissful summit of the end, where, as Gregory of Nyssa says, all creatures, after the disunion and disorder caused by sin have been removed, are harmoniously united for one choral dance (εἰς μίαν χοροστασίαν), and the chorus of mankind concerting with the angel chorus are become one cymbal of divine praise, and the final song of victory shall salute God, the triumphant Conqueror (τῷ τροπαιούχῳ), with shouts of joy. There is now no need for any special closing beracha. This whole closing Psalm is such. Nor is there any need even of an Amen (Psalm 106:48, cf. 1-Chronicles 16:36). The Hallelujah includes it within itself and exceeds it.

Also - Every living creature in heaven and in earth.