Literally, no. But in my theology, Spirit rises up through all previous manifestation in a graduated sense taking a bit of each level with it as it transcends and includes. In a very general sense this means Spirit moves up through matter, then life, then mind, then soul, then back to Spirit. Since many identify dirt or clay with matter, I have no problem with the symbolism. Of course I could argue we are all made of the quantum field since that evolves before clay, but it doesn't sound quite so dramatic!

-TC