Albert Barnes Commentary Ecclesiastes 12:7

"and the dust returneth to the earth as it was, and the spirit returneth unto God who gave it." — Ecclesiastes 12:7 (ASV)

The spirit - that is, the spirit separated to God from the body at death. No more is said here of its future destiny. To return to God, who is the fountain of Life (Psalms 36:9), certainly means to continue to live.

The doctrine of life after death is implied here as in Exodus 3:6 , Psalms 17:15 (see the note), and in many other passages of Scripture earlier than the age of Solomon. The inference that the soul loses its personality and is absorbed into something else has no warrant in this or any other statement in this book, and would be inconsistent with the announcement of a judgment after death (Ecclesiastes 12:14).