Ecclesiastes 3:20

3:20 Both go to the same place,

both come from the dust,

and to dust both return.

Ecclesiastes 12:7

12:7 and the dust returns to the earth as it was,

and the life’s breath ¹  returns to God who gave it.

[12:7]  ¹ tn Or “spirit.” The likely referent is the life’s breath that originates with God. See Eccl 3:19, as well as Gen 2:7; 6:17; 7:22.