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As in 15:29 and 38:72 , God's "breathing of His spirit into man" is a metaphor for the divine gift of life and consciousness, or of a "soul" (which, as pointed out in surah {4}, note [181], is one of the meanings of the term ruh). Consequently, "the soul of every human being is of the spirit of God" (Razi). Regarding the verb sawwahu - rendered by me as "He forms him in accordance with what he is meant to be" - see note [1] on 87:2 and note [5] on 91:7 .
Lit., "hearts" (af'idah), which in classical Arabic is a metonym for both "feelings" and minds"; hence my composite rendering of this term.
As a complete man he gets the higher faculties. The five animal senses I understand to be included in the third stage. But in the fourth stage he rises higher, and is addressed in the second person, "you," instead of the third person "him". He has now the spiritual counterpart of hearing (i.e., the capacity of hearing Allah's Message) and seeing (i.e., the inner vision), and feeling the nobler heights of love and understanding the bearings of the inner life (both typified by the Heart). Yet with all these gifts, what thanks does unregenerate or corrupted man give to Allah?
The third stage is indicated by "fashioned him in due proportion". Cf. xv. 29. After fertilisation of ovum by the sperm, an individual life comes into existence, and it is gradually fashioned into shape, its limbs are formed; its animal life begins to function; all the beautiful adaptations come into play. The fourth stage here mentioned is that of distinctive Man, into whom Allah's spirit is breathed. Then he rises higher than animals.