Malbim: After showing him how Ru'ach will enter the dry bones, He showed him how the body ha'Kelali will stand revived, and not die again. I.e. how will be the conduct of the kingship, which is the Ru'ach that gives life to the Guf ha'Kelali, and how they will return to guard His Torah and Mitzvos. This is the intellectual Nefesh in the Guf ha'Kelali!