Midrash su Salmi 104:29

He brought forth from the earth all kinds of abominations and creeping things, all of them are unclean. Such (creatures) which have been created from the earth, their life (or soul) and body are from the earth, and when they return they touch their dust at the place whence they were created, as it is said, "Thou takest away their breath, they die, and return to their dust" (Ps. 104:29); and it is written, "And the spirit of the beast goes downward to the earth" (Eccles. 3:21).

Another interpretation (of Gen. 8:1): AND GOD CAUSED A WIND TO PASS OVER THE EARTH, AND THE WATERS SUBSIDED. They SUBSIDED in that the Holy One cooled his anger, [in the same way] that it is stated (in Esth. 7:10): AND THE ANGER OF THE KING SUBSIDED. And so he is going to do when he exacts retribution from the wicked and eradicates them from the world; however, he is creating the righteous as a new creation and setting within them a spirit, of which it is stated (in Ezek. 37:14): AND I WILL PUT MY SPIRIT WITHIN YOU SO THAT YOU SHALL LIVE. David said (in Ps. 104:29): WHEN YOU HIDE YOUR FACE, {O LORD,} THEY ARE TERRIFIED; < WHEN YOU TAKE AWAY THEIR SPIRIT, THEY PERISH AND RETURN UNTO THEIR DUST >. These are the wicked; but in regard to the righteous (according to Ps. 104:30): WHEN YOU SEND FORTH YOUR SPIRIT, THEY ARE CREATED. The Holy One said: In this world I exacted retribution from the wicked because they rebelled against me and I eradicated them from the world; but for Noah, his children, [and his descendants] I have done a good deed. Also, in the world to come I am exacting retribution from the wicked and doing a good deed for the righteous, for so has Isaiah stated (in Is. 40:10): BEHOLD, THE LORD GOD COMES IN MIGHT…. These < words > concern the nations of the world. For the righteous, however, (these words of ibid., cont. apply): BEHOLD HIS REWARD IS WITH HIM AND HIS RECOMPENSE BEFORE HIM.