GEN254 Rashi explains that even the animals are called nefesh chayim – a living soul; but that man has more life than all of the others, for in him was infused, in addition, intelligence and speech.  What Hashem breathed into man’s nostrils was, as it were, His own divine breath, and this life principle of man added to him intelligence and speech.  This power of speech is the crowning glory of man, derived, as it were, from Hashem Himself.  If a king would place his own crown on the head of his son, the crown prince, and the son would then take that crown and throw it into the mud, what greater rebellion could there be, and what greater denial of the majesty of the king? When man takes speech, which is the crowning glory bestowed on him by Hashem, and profanes it with forbidden words, what greater statement is there than “Who is our Master (Psalm 12:5)?" SEFER xxi