The Man Became

Genesis 2:7 NIV
7 Then the Lord God formed a man from the dust of the ground and breathed into his nostrils the breath of life, and the man became a living being.

After creation, the story in Genesis expounds on the difference between man as a created creature and man the living being.  From the most unlikely portion of the earth, the dust that was subject to the slightest wind, God formed a man.  Taking what was already created, He moulded or fashioned a man to receive the breath of life.  The life of God then pass to the man, "and the man became a living being."

This is what we become again when we are reborn into the kingdom of God, when we receive the breath of life which is the Holy Spirit.