en_tn_condensed/psa/146/004.md

When a person's life's breath stops

This is a polite way to refer to someone dying. Alternate translation: When a person dies" (See: rc://en/ta/man/translate/figs-euphemism)

he returns to the ground

This means that just as God made the first human, Adam, from the soil, so will a person's body decay and become soil again when he dies. (See: rc://en/ta/man/translate/figs-explicit)