"QUESTION: IN WHAT manner does the human spirit proceed from God, since in the Torah it is said that God breathed the spirit into the body of man?

Answer: Know that procession is of two kinds: procession and appearance through emanation, and procession and appearance through manifestation. Emanational procession is like the procession of the handiwork from its author. For example, the writing proceeds from the writer. Now, just as the writing emanates from the writer and the discourse from the speaker, so does the human spirit emanate from God. But it does not manifest Him; that is, no part has been separated from the divine Reality to enter into the body of man. No, the human spirit has emanated, just as speech emanates from the speaker, and become manifested in the body of man."

‘Abdu’l-Bahá, Some Answered Questions