Job 34:14

If he hath directed his heart towards Him, He will gather to Himself his spirit, and his breath.

The heart is crooked, when it seeks for things below. It is made straight when it is raised to things above. If a man therefore direct his heart to the Lord, the Lord draws to Himself his spirit and his breath. He uses, namely, spirit for inward thoughts, but breath, which is drawn through the body, for outward actions. For God, then, to draw the spirit and breath of man to Himself, is for Him so to change us both within and without, to turn towards Him in our desires, that nothing outward may any longer please the mind, and that the flesh (even if it wishes it) may not endeavour to attain any inferior object; but that the whole man may have its inward desires kindled towards Him from Whom it springs, and may bind itself closer to Him without, by self-control.

Second, he shows by experience that there is no violence or evil in God. For so great is his power by which he conserves things in being, that if he should wish to use violence against his justice, he could immediately annihilate all men. So he says, "If he (God) should turn to him (to destroy man) his heart (his will) his spirit (his soul) and breath (the life of the body supported by the soul) he will draw to himself," separating it from the body by his power. This agrees with the last chapter of Qoheleth, "And the Spirit will return to God who gave it." (12:7)