Yes, the material part of man is made from the dust of the earth. And yes, again, he is also made up of an immaterial part which is God’s breath. Mankind is both physical and spiritual because God created him that way. Those who study the Bible know that God has created many creatures, beings, etc. John 1:3 says that all things were created through God.
It also says in Genesis 2:7 that God leaned forward and breathed into man the breath of life and he became a living soul. God, who is Spirit (John 4:24), must be worshipped in spirit and in truth. God planned from the beginning that mankind would have both a physical and spiritual component. That he would be a living soul.
Which begs the question: How many of us remember that we are living souls? This world focuses on identity. Who am I? People use all kinds of things to define themselves. Their professions, education, achievements, awards, family, titles; the list is endless. How many would say that their identity is in Christ?
Jesus came to this earth both physically and spiritually. He suffered in the flesh. He had many obstacles which stood in the way that wanted to prevent him from accomplishing his mission. His mission: to die for the sins of the world and open the way for our salvation. Were it not for him, there would be no heaven for us.