Psalmów 104:30 Midrasz: Otzar Midrashim, Midrash Tanchuma Buber, Pirkei DeRabbi Eliezer & Midrash Tehillim

תְּשַׁלַּ֣ח ר֭וּחֲךָ יִבָּרֵא֑וּן וּ֝תְחַדֵּ֗שׁ פְּנֵ֣י אֲדָמָֽה׃

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Otzar Midrashim

Rabbi Yishmael says, the One has no opposite or second corresponding to Him. This is the way of counting, one after one, so too the Holy One Blessed Be He has no second, one that has no second. But the Holy One Blessed Be He is One that has no second, and man does not know where His place is. The living creatures do not know where His place is, nor do the angels who praise His Name know where His place is, as it says "Blessed be the glory of God from His place", and neither the heavens nor the earth praise from the place where He is there. For the men of the Chamber of Hewn Stone call Him "the place of the world" and not the world His place. But we do not find that the wind is dependent except on the Holy One Blessed Be He, as it says "and the wind of God hovered", "The spirit of God has made me" (Job 33:4), "By the breath of God they perish" (Job 37:10), "And now the Lord God has sent me and His spirit" (Isaiah 48:16), "The spirit of God spoke in me" (2 Samuel 23:2), "You send forth Your spirit, they are created" (Psalms 104:30). "Give to the wise, and he will become wiser" (Proverbs 9:9). Every mention of "gathering" in the Torah is an expression of gathering, except for two: "You hide Your face, they vanish" (Psalms 104:29) - if it was an expression of gathering, why does it say "they vanish"? Rather, it is an expression of dispersal - He dispersed them and afterwards "they vanish and return to dust." "I will surely gather all of you" (Zephaniah 1:3) - and how do we know this is an expression of destruction? From what Solomon said, "A time to give birth and a time to die." Solomon enumerated 28 opposites corresponding to the 28 verses of the Great Hallel, with 2 opposites remaining corresponding to the 2 Tablets of the Covenant.
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Midrash Tanchuma Buber

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.
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Pirkei DeRabbi Eliezer

Rabbi Azariah said: All the souls are in the hands of the Holy One, blessed be He, as it is said, "In whose hand is the soul of every living thing" (Job 12:10). A parable—to what is the matter like? To a person who was going in the market with the key of his house in his hand. As long as the key is in his hand, all his money is in his hand. Likewise the Holy One, blessed be He, has the key of the graves, and the key of the treasure-houses of the souls; and He will restore every spirit to the body of flesh of man, as it is said, "Thou sendest forth thy spirit, they are created; and thou renewest the face of the ground" (Ps. 104:30).
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