The verse says: “And certainly We created man of raw clay, of black mud moulded.
“And (remember) when your Lord said to the angels: ‘Verily, I am about to create man of raw clay, of black mud moulded’.” 29. “So when I have completed him and I have breathed into him of My Spirit, fall you down, prostrating yourselves unto him. 30. “So the angels fell prostrate, all of them together,” 31.
“Except ’Iblis; he refused to be with those who prostrated (in obedience).” The statement of the Qur’an returns to the issue of creation of man once again and continues Allah’s speaking with the angels which took place before the man’s creation.
It says as follows: “And (remember) when your Lord said to the angels: ‘Verily, I am about to create man of raw clay, of black mud moulded’.” Addressing the Divine angels, He continues: And when I completed the creation process and I blow into him a noble, clean and splendid soul out of My Own, all and each one of you prostrate before him.
The verse says: “So when I have completed him and I have breathed into him of My Spirit, fall you down, prostrating yourselves unto him.” The creation of man then was over and man was provided for with whatever of body and soul was required for him. Everything was accomplished: At this moment, all angels prostrated without any exceptions before him. The Qur’an says: “So the angels fell prostrate, all of them together,” The only one who did not obey this order was ’Iblis.
The attributing of spirit to Allah is for the sake of elevation of the position of spirit, such as the words as /bayt-ul-lah/ (House of Allah) and /šahr-ul-lah/ (the month of Allah).