Charles Ellicott Commentary Ezekiel 37:8

"And I beheld, and, lo, there were sinews upon them, and flesh came up, and skin covered them above; but there was no breath in them." — Ezekiel 37:8 (ASV)

No breath in them.— The restoration of the dry bones to life is described as taking place in two stages, with evident reference to the record of the creation of man in Genesis 2:7. In the first, they are restored to perfect form, but still without life; in the second, they receive breath and become living creatures, as in Genesis 1:20-21, Genesis 1:24, and Genesis 2:7, in all of which the same expression is used.