The Book of Ezekiel, Chapters 25–48 (The New International Commentary on the Old Testament | NICOT)

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“As developed here, the process by which Yahweh will fulfill his promise involves four discrete stages: He will reconnect the bones with sinews, cover the bones with flesh, overlay the flesh with skin, and infuse them with breath. The sequence involving bones, sinews, flesh, and skin reflects an understanding of anatomy available to anyone who had witnessed the slaughter of an animal;⁵⁹ it also reverses the decomposition process. The concluding recognition formula gives this segment the quality of a proof saying, highlighting that Yahweh’s goal in reviving these bones is not simply the biological-chemical reconstitution of the body or even the restoration of physical life. He desires spiritual revival: a new recognition of and relationship with himself.” (Page 376)

“The promised action is cast in simplest form: Yahweh will put breath into the bones, with their revivification as the stated goal. In spite of its simplicity, the use of the term rûaḥ creates ambiguity. The shift in meaning from v. 1 is obvious, but it is difficult to decide whether rûaḥ should be interpreted as ‘spirit’ or ‘breath.’ In any case, rûaḥ represents the divine animating force without which no life is possible (Judg. 15:19).⁵⁸ Only God, from whom all life derives (Eccl. 12:7), can revive these bones.” (Page 376)

“In the present context, the issue is not simply an external ceremonial cleansing accompanying the internal renewal described in vv. 26–27, but a wholesale cleansing from sin performed by Yahweh, a necessary precondition to normalizing the spiritual relationship between Yahweh and his people.” (Pages 354–355)