Based upon a passage in Ecclesiastes some might conclude that we [mankind] are all like the beasts/animals. But, the Scripture does not teach that man is just an animal like the rest of created beings. However, there is some confusion on the subject due to the fact that the word for spirit and breath often appear interchangeable in the English Bible.
The Hebrew word used for 'spirit' should be translated 'breath' everywhere it appears in Ecclesiastes 3:16-22 which deals with eternal judgment. Man HAS a spirit/breath but he IS ‘a living soul’ which distinguishes him from animals. Genesis 2:7 explains the difference between man and beast: "And the Lord God formed man of the dust of the ground, and breathed into his nostrils the breath of life; and man became a living soul."
Notice, man has a spirit/breath which the KJV translates the same Hebrew word as 'spirit' and 'breath’, but man IS NOT a 'spirit/breath', however he IS ‘a living soul’ because God personally breathed into man at creation, but He did not breath this same living breath into animals, therefore the animals do not have ‘a living soul’ which is the eternal aspect of man not animals. Man is an eternal being just as God is eternal for man was created ‘in the image of God’ (Genesis 1:26, 27).
Also, and more importantly, man will experience ‘the second death' at the judgment of the Great White Throne but animals will not: “And I saw a great white throne, and Him that sat on it, from whose face the earth and the heaven fled away; and there was found no place for them. And I saw the dead small and great, stand before God; and the books were opened; and another book was opened, which is the Book of Life; and the dead were judged out of those things which were written in the books, according to their works. And the sea gave up the dead which were in it; and death and hell delivered up the dead which were in them; and they were judged every man according to their works. And death and hell were cast into the lake of fire. This is the second death. And whosoever was not found written in the Book of Life was cast into the lake of fire." (Revelation 20:11-15)
Remember, nowhere in the Bible does it say that God breathed into animals and they became a living soul, nor does it say that animals are accountable to God at the judgment for their works because they are not created in the image of God therefore they are not eternal beings with living souls.
Although animals have spirit and breath they are never classified as living souls, but man being an eternal living soul has to spend eternity somewhere forever After the Great White Throne judgment those who have not received the Lord Jesus Christ as their Savior will suffer ‘the second death' because they are not written in the Book of Life. But, if they by faith receive the Lord Jesus Christ as their Savior they will be written in the Book of Life. If not their eternal souls will experience ‘the second death' which is eternal separation from God in the lake of fire.
In the book of Ecclesiastes Solomon at times makes statements that are not true because his vantage point is 'all is vanity' a statement in and of itself that is not true for those things that the born-again child of God accomplishes in the power of the Holy Spirit are not vanity, or empty, nor worthless but are rewarded by God at the judgment seat of Christ and those rewards are eternal as is man's living soul.
Therefore, some of Solomon's statements which are in direct conflict with the clear doctrines of the Word of God, are just not true. For instance he says that God tests man to cause man to know that he is a beast. This is a false statement, God tests men in order to draw them to the Lord Jesus Christ and then to make them like Him as He continues to work in their life...and one day we [those who are born-again the Bible way] will be like Him when we see Him as He is!
In the Ecclesiastes 3 passage Solomon asks two questions in verse 21 and verse 22 saying by inference that no one knows ‘the spirit/breath of man that goes upward, and the spirit that goes downward to the earth?’ But it is known by God. His last question also infers that no one 'will bring him to see what will occur after him?' NASB.
Here again Solomon is wrong because God will bring man into judgment after he dies but not animals, that is what will occur after him, after man dies is the judgment as the Bible clearly teaches in multiple accounts. Solomon is musing on eternal judgment in this whole passage (Ecclesiasts 3:16-22) but if your vantage point is 'all is vanity' then your mistaken conclusions will be just as Solomon states: 'And I have seen that nothing is better than that man should be happy in his activities for that is his lot, For who will bring him to see what will occur after him?' NASB
However, God does choose to have animals in His new heaven and new earth. But, just because He chooses to have them there does not teach nor imply that they are eternal beings with living souls and are accountable to Him at the judgment. He chooses to have them there because that is what He has chosen...end of story!