Tafsir of Sad 38:72

(So when I have fashioned him): That is, formed him with the human image and the structure of a human being, or perfected the parts of his body by balancing his temperaments.

(And have breathed into him of My spirit): This is a representation [tamthil] of bestowing that which brings about actual life upon the matter capable of receiving it. There is neither literal blowing nor a thing blown; rather, it means: "When I have completed his preparation and bestowed upon him that by which he lives—the pure spirit which is of My command."

(Then fall down to him): This is an imperative from waqa'a (to fall), and it contains evidence that what was commanded was not merely bending (as some have said), but rather: "Fall down before him."

(Prostrating): As a greeting and an honoring to him.