I agree.
To me it refers to the fact that HE is the creator of all living beings called spirits, that were made in HIS image.
It refers to HIS created people no matter where they are living or whether they have a body or not.
I'd say I covered my thoughts of most of these questions in the last couple of posts...Spirits are the individual people created in the image of GOD. We are spirits; we have bodies. The spirit does not change upon the death of the body any more than the body dies if the clothes it wore yesterday are burnt.
I think you are saying that animals do not have and are not spirits.