Philo Allegorical Interpretation 1:12
"And God created man, taking a lump of clay from the earth, and breathed into his face the breath of life: and man became a living soul." The races of men are twofold; for one is the heavenly man, and the other the earthly man. Now the heavenly man, as being born in the image of God, has no participation in any corruptible or earthlike essence. But the earthly man is made of loose material, which he calls a lump of clay. On which account he says, not that the heavenly man was made, but that he was fashioned according to the image of God; but the earthly man he calls a thing made, and not begotten by the maker. And we must consider that the man who was formed of earth, means the mind which is to be infused into the body, but which has not yet been so infused. And this mind would be really earthly and corruptible, if it were not that God had breathed into it the spirit of genuine life; for then it "exists," and is no longer made into a soul; and its soul is not inactive, and incapable of proper formation, but a really intellectual and living one. "For man," says Moses, "became a living soul."
1 Corinthians 15:44
42 It is the same with the resurrection of the dead. What is sown is perishable, what is raised is imperishable. 43 It is sown in dishonor, it is raised in glory; it is sown in weakness, it is raised in power; 44 it is sown a natural body, it is raised a spiritual body. If there is a natural body, there is also a spiritual body. 45 So also it is written, “The first man, Adam, became a living person”; the last Adam became a life-giving spirit. 46 However, the spiritual did not come first, but the natural, and then the spiritual. 47 The first man is from the earth, made of dust; the second man is from heaven.
Notes and References
"... Here, in regard to 1 Corinthians 15:44-49, a fascinating question arises as to whether Paul was also influenced by Philo. The question arises from Paul's distinction between the earthly man and the man from heaven, between the man of ψυχή and the man of πνευμα. For Philo also works with a similar contrast ... As is generally recognized, Philo was able to work from the two creation narratives, the one (Genesis 1) narrating the creation of man in the divine image, the second (Genesis 2) narrating the creation of man from the clay. Read against a Platonic cosmology, the heavenly man is first, 'made after the image of God'; the earthly man an inferior copy, molded by God, to be sure, but from earthly matter, 'clay' ..."
Dunn, James D. G. "Adam in Paul" in Oegema, Gerbern S., et al., editors. The Pseudepigrapha and Christian Origins: Essays from the Studiorum Novi Testamenti Societas (pp. 124-125) T&T Clark International, 2008