Kaj Dio la Eternulo kreis el la tero cxiujn bestojn de la kampo kaj cxiujn birdojn de la cxielo, kaj venigis ilin al la homo, por vidi, kiel li nomos ilin; kaj kiel la homo nomis cxiun vivan estajxon, tiel restis gxia nomo.
383. Since our discernment corresponds to our lungs, and our thinking therefore to their breathing, "soul" and "spirit" in the Word mean discernment, as in "you shall love the Lord your God with your whole heart and your whole soul" (Matthew 22:35 [22:37]), or "God will give a new heart and a new spirit" (Ezekiel 36:26; Psalms 51:12-13 [51:10]). I have already explained [378-381] that the heart means the love of our volition, so soul and spirit mean the wisdom of our discernment.
You may see in Teachings for the New Jerusalem on the Lord 50-51 that the spirit of God, also called the Holy Spirit, means divine wisdom and therefore divine truth, the means of our enlightenment.
This is why "the Lord breathed on the disciples and said, 'Receive the Holy Spirit'" (John 20:22). This is also why it says, "Jehovah God breathed the breath of life into Adam's nostrils, and he became a living soul" (Genesis 2:7), and why God said to the prophet, "Prophesy over the spirit and say to the wind, 'Come, spirit, from the four winds and breathe upon these who have been slain, so that they may live'" (Ezekiel 37:9). There are similar statements elsewhere as well. It is why the Lord is called the spirit of the nostrils and also the breath of life.
Since our breathing comes through our nostrils, they are used to mean perception. An intelligent person is referred to as "keen-scented," and a dense person as "dull-scented." This is also why in Hebrew and in some other languages, "spirit" and "wind" are expressed by the same word. In fact, the word "spirit" is derived from [a root that means] breathing; so when people die we speak of their "breathing their last." This is also why people believe that a spirit is a wind or something airy, like the breath that issues from our lungs, and believe the same of the soul as well.
We can tell from this that "loving God with the whole heart and with the whole soul" means with all our love and all our discernment, and that "giving a new heart and a new spirit" means a new volition and a new discernment.
It is because the spirit means discernment that it says of Bezaleel that "he was filled with the spirit of wisdom, intelligence, and knowledge" (Exodus 31:3) and of Joshua that "he was filled with the spirit of wisdom" (Deuteronomy 34:9), and that Nebuchadnezzar said of Daniel that "a superlative spirit, one of knowledge and intelligence and wisdom was in him" (Daniel 6:5 [5:11-12, 14]), and why it says in Isaiah that "those who are wandering in spirit will know intelligence" (Isaiah 29:24). Similar statements may be found in many other places.