"And God...breathed into his nostrils the BREATH of life, and man BECAME a living being." Genesis 2

"The spirit of God has made me, and the BREATH of the Almight gives me life." Job 33:4
Life begins with the first breath and ends with the last breath. (Some organs can function before that first breath, and of course, some organs function for a short time after that last breath.)
The lungs are the last organs to form before birth, and they, of course HOLD the BREATH. Without enough of the lungs being formed, breath cannot be held.