The resurrection of the dry bones unfolds as a gradual and precise process of physical and spiritual reconstruction. It begins with the internal skeleton, moves outward to the body's covering, and culminates in the infusion of a living spirit. First, sinews are laid down to connect and bind the scattered bones together [מצודת דוד]. These sinews serve as the essential foundation for the body's physical framework [רד״ק]. Following this, flesh builds upon the structure, and finally, a thin layer of skin forms over the flesh [מלבי״ם, רד״ק], much like a scab that heals and covers a wound [מצודת ציון].
The specific sequence of this physical rebuilding, moving from sinews to flesh and then to skin, differs from the creation of human life described in the Book of Job, where skin and flesh are mentioned before bones and sinews. One approach suggests a fundamental difference between a developing fetus and the resurrection of the dead. While skin and flesh form first in the womb, bringing dry bones back to life is compared to a person getting dressed. The garment taken off last is the first to be put back on. The bones first take on their inner layers of sinews and flesh, and only at the end do they wear their skin like an outer coat [רש״י, צאינה וראינה]. Another perspective argues that the description in Job is not chronological at all. Instead, it mentions skin and flesh first simply because they serve as the body's outer clothing, but in reality, sinews always mark the true beginning of physical formation [רד״ק].
Once the physical body is completely rebuilt, the spiritual stage begins. God breathes a living spirit into the bodies, allowing them to rise and exist once again as living people [מצודת דוד, ביאור שטיינזלץ]. The ultimate purpose behind this miraculous process is to bring about absolute recognition that all things rest entirely in His hands [מצודת דוד].