tn The construction with the relative clause includes a resumptive pronoun referring to God: “who in his hand” = “in whose hand.”

tn The two words נֶפֶשׁ (nefesh) and רוּחַ (ruakh) are synonymous in general. They could be translated “soul” and “spirit,” but “soul” is not precise for נֶפֶשׁ (nefesh), and so “life” is to be preferred. Since that is the case for the first half of the verse, “breath” will be preferable in the second part.

tn Human life is made of “flesh” and “spirit.” So here the line reads “and the spirit of all flesh of man.” If the text had simply said “all flesh,” that would have applied to all flesh in which there is the breath of life (see Gen 6:17; 7:15). But to limit this to human beings requires the qualification with “man.”