Man was created in the image of God; after the likeness of God; Gen. 1:26, “…..Let us make man in our image, after our likeness…..”  God is a spiritual being; John 4:24, “God is a Spirit…..”   The definition for being is: a state of existing.   We know that God exists and we know that God is a spirit; therefore God is a spiritual being.  Because God is a spiritual being, He does not have a physical body.  Adam was made in the likeness of God therefore he did not have a physical body when he was created in Gen. 1:26.  Adam was not given a physical body until Gen. 2:7, “…..the LORD God formed man of the dust of the ground…..” 

            Spiritual beings are souls; 1 Cor. 15:45, “…..The first man Adam was made a living soul…..”  Spiritual beings are souls but they do not have physical bodies. It isn’t man’s body or man’s spirit that spend eternity in either heaven or hell.  It is his soul that lives forever; Mt. 10:28, “…..rather fear him which is able to destroy both soul and body in hell.”

            When Adam was created, he did not have a body because he was like God; invisible.  He did not need a body to function in heaven, but he needed a body to till the ground on earth.  First, Adam’s soul was created, Gen 1:27, “…..So God created man in his own image, in the image of God created he him…..”  Second Adam’s body was formed after his soul was created, Gen. 2:7, “…..God formed man of the dust of the ground…..”  Third, Adam received the spirit of life when God breathed in his nostrils, Gen. 2:7, “…..breathed into his nostrils the breath of life…..”  The spirit or breath of life caused Adam’s body to become a living soul; Gen. 2:7, “…..and man became a living soul.”

            The Hebrew word for spirit is ruwach #7307 and it means wind; by resemblance breath.  When God breathed into Adam’s nostrils, God was literally putting his spirit in him.  The spirit of man actually causes his physical body to live. 

            Adam and Eve’s souls were actually created simultaneously, Gen. 1:27, “…..male and female created he them.”  Once Adam received his body and had the spirit of life enter his body, God then put him to sleep to design a body for Eve; Gen. 2:21-22, “…..God caused a deep sleep to fall upon Adam, and he slept: and he took one of his ribs, and closed up the flesh instead thereof….. the rib, which the LORD God had taken from man, made he a woman…..”  This is the order of the creation of man and woman concerning the body, soul, and spirit.