One of the issues whose understanding has a fundamental effect on the fields of anthropology and resurrection  is that of the human soul (spirit), which is stated in various terms in several verses of the Quran including the verse “And breathed into him of My spirit”. Muslim Thinkers have provided various analyses and interpretations regarding the profound philosophical and religious points contained in this verse. This article aims to examine the views of Javadi Amuli and Ja'fari concerning the verse. For the purpose, using a descriptive-analytical method, we analyze the nature of the breathing of the spirit, the reference of the pronoun "him", the reason why of attributing the spirit to God in the phrase "My spirit" and the relationship between life and the Quranic spirit, comparing the viewpoints of the two scholars in these matters. Ultimately, this research shows that while these two viewpoints are similar in content regarding the reference of the pronoun "him" and the essence of breathing and life, they differ concerning the origin of creation and the rationale behind attributing the spirit to God.