"... God’s sovereign control over death itself is affirmed in another parallel, Job 34:14–15 / Ecclesiastes 12:7 and 3:20, cited by both Dhorme and Schoors ... The idea of the human spirit or breath being gathered is also found in Psalm 104:29: “when you take away their breath, they die and return to their dust.” ... The verbal correspondence between Job 34:14–15 and Psalm 104:29 is so close and extensive, including the use “die” (eight times in Job), that some type of dependence seems likely here, one text either expanding or abbreviating the other. This raises the question of whether Ecclesiastes has been influenced here by Psalm 104 rather than by Job 34. (Both Ecclesiastes 3:20 and Psalm 104:29, as well as Genesis 3:19, use the directive preposition ...) The expression “and the breath returns to God who gave it” in Ecclesiastes 12:7, which may recall Ecclesiastes 3:21, “the human spirit goes upward,” is a more passive way to say “If he should take back his spirit to himself, and gather to himself his breath,” as in Job. Job 34:15 admittedly more closely parallels Ecclesiastes 3:20, but it is likely that both Ecclesiastes 3:20 and 12:7 are dependent rather on Genesis 3:19 ..."