@preacher4truth Here is one commentary. And there is much more to this one.
14–15 As the sole governor and sustainer of the universe (v 13), God would find it very easy to destroy all his creation (vv 14b–15), if he set his mind to it (v 14a). But he does not do so because that would be unjust to those who deserve to live, and he would not be true to himself if he did not uphold the rights of the righteous.
V 14 begins with a key clause, which is variously interpreted (for the details, see Note 14.b). As it stands, the Hebrew says, “If it were his intention” (NIV), “If he plans in his heart” (Habel), which suggests that God has the capacity to bring life to an end but that he does not choose to exercise that power. Other translations and commentators emend the text to read “if he should take back his spirit to himself” (so RSV, NAB, NJB, GNB), but the emendation seems unnecessary. The sense is not greatly altered, nevertheless.
The main idea is that all living things live through the breath given them by God. Since he is the giver of breath (also at Isa 42:5), he has the right also to be the taker, so the thought runs (cf. 1:21). A quite similar text is Ps 104:29: when God takes away the breath (רוח) of creatures, they die and return to their dust. But in this Joban passage there is a novelty: the breath of living creatures is not just their own breath but the breath of God. It is his spirit (רוחו) and his breath (נשׁמתו) that sustain life. Another intertext is Gen 2:7, where the human has breathed into it God’s breath (נשׁמה) of life and so becomes a living being (cf. also Job 27:3; 33:4 for God’s breath in the human being). But here it appears to be all living creatures, “all flesh” (כל־בשׂר), that are imbued with the divine breath. For “all flesh” as a term that explicitly includes the animal creation, cf. Gen 7:21 “All flesh died that moved upon the earth, birds, cattle, beasts, all swarming creatures that swarm upon the earth, and every human.” In a few places “all flesh” does seem to be restricted to humans (Isa 40:5; 49:26; 66:23; Jer 25:31; Ezek 20:48 [21:4]; 21:5 [10]; Joel 3:1 [2:28]; Zech 2:13 [17]; Pss 65:2 [3]; 145:21), but mostly it is either clearly or possibly all living beings. “All flesh” is parallel here to אדם “humanity,” but that does not mean that the two terms are equivalent; a similar parallelism of כל־חי “all that lives” (see also on 28:21) with אישׁ “humankind” can be seen in 12:10. On the idea of God “gathering” (אסף) his breath to himself, cf. Ps 104:29; in Eccl 12:7 the spirit “returns” (שׁוב), more of its own volition, to God who gave it. On עפר “mud” as well as “dust,” see Comment on 30:19.
There are many unsatisfactory ways of understanding these verses. Taken by themselves, and out of their context, they have been called one of the most beautiful and striking passages in the OT (Budde), teaching that “the transcendent God is also the immanent God, sustaining all life by his animating breath” (Strahan). On the contrary, in the context of Elihu’s argument they take on a darker hue, speaking not so much of the animation of life as of its precariousness, the existence of human and beast alike hanging by the thread of a divine thought. Delitzsch too argued that since “by the impartation of His living creative breath” God sustains the universe, and does not “allow them to fall away into nothingness,” there must be “a divine love which has called the world into being and … as the perfect opposite of sovereign caprice, is a pledge for the absolute righteousness of the divine rule.” But it is difficult to see how it is divine love for the universe that ensures that the wicked are punished, and it is negative retribution for sinners that Elihu is defending just as much as the positive form for the righteous.
David J. A. Clines, Job 21–37, vol. 18a, Word Biblical Commentary (Nashville: Thomas Nelson Publishers, 2006), 774–775.