From the Commentary of the Holy Hippolytus of Rome Upon Genesis.
Gen. ii.7 "And God formed man of the dust of the ground." And what does this import? Are we to say, according to the opinion of some, that there were three men made, one spiritual, one animal, and one earthy? Not such is the case, but the whole narrative is of one man. For the word, "Let us make," is about the man that was to be; and then comes the word, "God made man of the dust of the ground," so that the narrative is of one and the same man. For then He says, "Let him be made," and now He "makes him," and the narrative tells "how" He makes him.