Again (as in 1 Corinthians 15:45), Paul is referring to Genesis 2:7. There we read that God formed Adam out of dust from the ground (earth). Paul is actually using an adjective which can be translated as dusty
or earthy.
It was different with the last Adam, Jesus Christ. God did not form him out of dust, but sent him from heaven. He came down and took on our dusty
flesh.
47 The first man was from the earth, a man of dust; the second man is from heaven.