What happens in the moment of death?
Return to dust.
How did we get here in the first place?
"And the Lord God formed man of the dust of the ground, and breathed into his nostrils the breath of life; and man became a living soul." Genesis 2:7.
A soul is a living being. A soul is always a combination of two things: body plus breath. A soul cannot exist unless body and breath are combined. God's Word teaches that we are souls.