The word נְשָׁמָה (ne-shamah), usually translated as "breath", occurs just 24 times in the Hebrew Bible.
Job 34:14 says (ESV translation) "If he should set his heart to it, and gather to himself his spirit and his breath". The (correctly translated) conjunction between "his spirit" and "his breath" means that his breath is not the same thing as his spirit, it is something different to his spirit.
If his breath and his spirit were the same thing, both would not need need to appear in Job 34:14, just the one which best described the nature of the breath/spirit in the context. The fact that both appear with the conjunction means that they are different "objects".
Reviewing the 24 verses below, the breath has to to with live, examples being
The word translated by the one word "breath" by the ESV in "Everything on the dry land in whose nostrils was the breath of life died." is translated from three words in the Hebrew Bible: נִשְׁמַת־ ר֨וּחַ חַיִּ֜ים. A clunky but more literal translation of those three words would be "life (which is) breath of (the) Spirit" (the words in brackets added by me).
Similarly in 2 Sam 22:16 "Then the channels of the sea were seen; the foundations of the world were laid bare, at the rebuke of the Lord, at the blast of the breath of his nostrils.", the word "breath" in this ESV translation comes from the two words מִנִּשְׁמַת רוּחַ, which would be more literally translated "from the breath of the spirit".
The construct "breath of the spirit" which is used in these verses is a construct which has a range of possessive type meanings, illustrated by the following examples
In John 16:7 Jesus says "But very truly I tell you, it is for your good that I am going away. Unless I go away, the Advocate will not come to you; but if I go, I will send him to you." (NIV). The word translated Advocate here (παράκλητος) is generally understood to be another name for the Spirit, and indeed a few verses later in John 16:13 Jesus adds "When wthe Spirit of truth comes, he will guide you into all the truth, for he will not speak on his own authority, but,.." (NIV)
The use of נְשָׁמָה throughout the Hebrew Bible is close to being a synonym for life
So I don't believe that the breath (of the Spirit) is the Spirit, but rather something which related to the Spirit in some way.
Reference | Verse | Translation | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Gen 2:7 | וַיִּיצֶר֩ יְהוָ֨ה אֱלֹהִ֜ים אֶת־ הָֽאָדָ֗ם עָפָר֙ מִן־ הָ֣אֲדָמָ֔ה וַיִּפַּ֥ח בְּאַפָּ֖יו נִשְׁמַ֣ת חַיִּ֑ים וַֽיְהִ֥י הָֽאָדָ֖ם לְנֶ֥פֶשׁ חַיָּֽה׃ | and/ he formed Yahweh God Gen 7:22 | כֹּ֡ל אֲשֶׁר֩ נִשְׁמַת־ ר֨וּחַ חַיִּ֜ים בְּאַפָּ֗יו מִכֹּ֛ל אֲשֶׁ֥ר בֶּחָֽרָבָ֖ה מֵֽתוּ׃ | all that [the] breath of [the] breath of life [was] in/ nostrils/ its from/ all that [was] on the/ dry ground they died
| Deu 20:16 | רַ֗ק מֵעָרֵ֤י הָֽעַמִּים֙ הָאֵ֔לֶּה אֲשֶׁר֙ יְהוָ֣ה אֱלֹהֶ֔יךָ נֹתֵ֥ן לְךָ֖ נַחֲלָ֑ה לֹ֥א תְחַיֶּ֖ה כָּל־ נְשָׁמָֽה׃ | only from/ [the] cities of the/ peoples | Jos 10:40 | וַיַּכֶּ֣ה יְהוֹשֻׁ֣עַ אֶת־ כָּל־ הָאָ֡רֶץ הָהָר֩ וְהַנֶּ֨גֶב וְהַשְּׁפֵלָ֜ה וְהָאֲשֵׁד֗וֹת וְאֵת֙ כָּל־ מַלְכֵיהֶ֔ם לֹ֥א הִשְׁאִ֖יר שָׂרִ֑יד וְאֵ֤ת כָּל־ הַנְּשָׁמָה֙ הֶחֱרִ֔ים כַּאֲשֶׁ֣ר צִוָּ֔ה יְהוָ֖ה אֱלֹהֵ֥י יִשְׂרָאֵֽל׃ | and/ he defeated Joshua | Jos 11:11 | וַ֠יַּכּוּ אֶת־ כָּל־ הַנֶּ֨פֶשׁ אֲשֶׁר־ בָּ֤הּ לְפִי־ חֶ֙רֶב֙ הַֽחֲרֵ֔ם לֹ֥א נוֹתַ֖ר כָּל־ נְשָׁמָ֑ה וְאֶת־ חָצ֖וֹר שָׂרַ֥ף בָּאֵֽשׁ׃ | and/ they struck | Jos 11:14 | וְ֠כֹל שְׁלַ֞ל הֶעָרִ֤ים הָאֵ֙לֶּה֙ וְהַבְּהֵמָ֔ה בָּזְז֥וּ לָהֶ֖ם בְּנֵ֣י יִשְׂרָאֵ֑ל רַ֣ק אֶֽת־ כָּל־ הָאָדָ֞ם הִכּ֣וּ לְפִי־ חֶ֗רֶב עַד־ הִשְׁמִדָם֙ אוֹתָ֔ם לֹ֥א הִשְׁאִ֖ירוּ כָּל־ נְשָׁמָֽה׃ | and/ all [the] booty of the/ cities | 2Sa 22:16 | וַיֵּֽרָאוּ֙ אֲפִ֣קֵי יָ֔ם יִגָּל֖וּ מֹסְד֣וֹת תֵּבֵ֑ל בְּגַעֲרַ֣ת יְהוָ֔ה מִנִּשְׁמַ֖ת ר֥וּחַ אַפּֽוֹ׃ | and/ they appeared [the] channels of [the] sea they were uncovered [the] foundations of [the] world at/ [the] rebuke of Yahweh from/ [the] breathing of [the] breath of
| 1Ki 15:29 | וַיְהִ֣י כְמָלְכ֗וֹ הִכָּה֙ אֶת־ כָּל־ בֵּ֣ית יָרָבְעָ֔ם לֹֽא־ הִשְׁאִ֧יר כָּל־ נְשָׁמָ֛ה לְיָרָבְעָ֖ם עַד־ הִשְׁמִד֑וֹ כִּדְבַ֣ר יְהוָ֔ה אֲשֶׁ֣ר דִּבֶּ֔ר בְּיַד־ עַבְדּ֖וֹ אֲחִיָּ֥ה הַשִּׁילֹנִֽי׃ | and/ it was when/ became king/ he he struck down | 1Ki 17:17 | וַיְהִ֗י אַחַר֙ הַדְּבָרִ֣ים הָאֵ֔לֶּה חָלָ֕ה בֶּן־ הָאִשָּׁ֖ה בַּעֲלַ֣ת הַבָּ֑יִת וַיְהִ֤י חָלְיוֹ֙ חָזָ֣ק מְאֹ֔ד עַ֛ד אֲשֶׁ֥ר לֹא־ נֽוֹתְרָה־ בּ֖וֹ נְשָׁמָֽה׃ | and/ it was after the/ things | Job 4:9 | מִנִּשְׁמַ֣ת אֱל֣וֹהַ יֹאבֵ֑דוּ וּמֵר֖וּחַ אַפּ֣וֹ יִכְלֽוּ׃ | from/ [the] breath of God they perish and/ from/ [the] breath of anger/ his they come to an end
| Job 26:4 | אֶת־ מִ֭י הִגַּ֣דְתָּ מִלִּ֑ין וְנִשְׁמַת־ מִ֝י יָצְאָ֥ה מִמֶּֽךָּ׃ | Job 27:3 | כִּֽי־ כָל־ ע֣וֹד נִשְׁמָתִ֣י בִ֑י וְר֖וּחַ אֱל֣וֹהַּ בְּאַפִּֽי׃ | for all still breath/ my [is] in/ me and/ [the] spirit of God [is] in/ nostril[s]/ my
| Job 32:8 | אָ֭כֵן רֽוּחַ־ הִ֣יא בֶאֱנ֑וֹשׁ וְנִשְׁמַ֖ת שַׁדַּ֣י תְּבִינֵֽם׃ | nevertheless [is the] spirit it in/ a person and/ [the] breath of [the] Almighty [which] it gives understanding/ them
| Job 33:4 | רֽוּחַ־ אֵ֥ל עָשָׂ֑תְנִי וְנִשְׁמַ֖ת שַׁדַּ֣י תְּחַיֵּֽנִי׃ | [the] spirit of God it has made/ me and/ [the] breath of [the] Almighty it gives life/ me
| Job 34:14 | אִם־ יָשִׂ֣ים אֵלָ֣יו לִבּ֑וֹ רוּח֥וֹ וְ֝נִשְׁמָת֗וֹ אֵלָ֥יו יֶאֱסֹֽף׃ | if he will set to/ it heart/ his spirit/ his and/ breath/ his to/ himself he will gather
| Job 37:10 | מִנִּשְׁמַת־ אֵ֥ל יִתֶּן־ קָ֑רַח וְרֹ֖חַב מַ֣יִם בְּמוּצָֽק׃ | from/ [the] breath of God it gives ice and/ [the] breadth of [the] waters [is] | Psa 18:15 | וַיֵּ֤רָא֨וּ׀ אֲפִ֥יקֵי מַ֗יִם וַֽיִּגָּלוּ֮ מוֹסְד֪וֹת תֵּ֫בֵ֥ל מִגַּעֲרָ֣תְךָ֣ יְהוָ֑ה מִ֝נִּשְׁמַ֗ת ר֣וּחַ אַפֶּֽךָ׃ | and/ they appeared channels of water and/ they were uncovered [the] foundations of [the] world from/ rebuke/ your O Yahweh from/ [the] breath of [the] breath of
| Psa 150:6 | כֹּ֣ל הַ֭נְּשָׁמָה תְּהַלֵּ֥ל יָ֗הּ הַֽלְלוּ־ יָֽהּ׃ | every | Pro 20:27 | נֵ֣ר יְ֭הוָה נִשְׁמַ֣ת אָדָ֑ם חֹ֝פֵ֗שׂ כָּל־ חַדְרֵי־ בָֽטֶן׃ | [the] lamp of Yahweh [is the] breath of a human [it is] searching all [the] chambers of [the] belly
| Isa 2:22 | חִדְל֤וּ לָכֶם֙ מִן־ הָ֣אָדָ֔ם אֲשֶׁ֥ר נְשָׁמָ֖ה בְּאַפּ֑וֹ כִּֽי־ בַמֶּ֥ה נֶחְשָׁ֖ב הֽוּא׃ פ | cease | Isa 30:33 | כִּֽי־ עָר֤וּךְ מֵֽאֶתְמוּל֙ תָּפְתֶּ֔ה גַּם־ הִ֛יא לַמֶּ֥לֶךְ הוּכָ֖ן הֶעְמִ֣יק הִרְחִ֑ב מְדֻרָתָ֗הּ אֵ֤שׁ וְעֵצִים֙ הַרְבֵּ֔ה נִשְׁמַ֤ת יְהוָה֙ כְּנַ֣חַל גָּפְרִ֔ית בֹּעֲרָ֖ה בָּֽהּ׃ ס | for [is] arranged from/ yesterday a place of burning also it for the/ king it has been prepared someone has made [it] deep someone has made [it] large
| Isa 42:5 | כֹּֽה־ אָמַ֞ר הָאֵ֣ל׀ יְהוָ֗ה בּוֹרֵ֤א הַשָּׁמַ֙יִם֙ וְנ֣וֹטֵיהֶ֔ם רֹקַ֥ע הָאָ֖רֶץ וְצֶאֱצָאֶ֑יהָ נֹתֵ֤ן נְשָׁמָה֙ לָעָ֣ם עָלֶ֔יהָ וְר֖וּחַ לַהֹלְכִ֥ים בָּֽהּ׃ | thus he says | Isa 57:16 | כִּ֣י לֹ֤א לְעוֹלָם֙ אָרִ֔יב וְלֹ֥א לָנֶ֖צַח אֶקְּצ֑וֹף כִּי־ ר֙וּחַ֙ מִלְּפָנַ֣י יַֽעֲט֔וֹף וּנְשָׁמ֖וֹת אֲנִ֥י עָשִֽׂיתִי׃ | for not for/ ever I will conduct a case and/ not to/ perpetuity I will be angry for spirit from/ to/ before/ me
| Dan 10:17 | וְהֵ֣יךְ יוּכַ֗ל עֶ֤בֶד אֲדֹנִי֙ זֶ֔ה לְדַבֵּ֖ר עִם־ אֲדֹ֣נִי זֶ֑ה וַאֲנִ֤י מֵעַ֙תָּה֙ לֹֽא־ יַעֲמָד־ בִּ֣י כֹ֔חַ וּנְשָׁמָ֖ה לֹ֥א נִשְׁאֲרָה־ בִֽי׃ | and/ how? is he able [the] servant of lord/ my this to/ speak with lord/ my this and/ I
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