BT Naz 43a(14) :דעייל כשהו׳ גוסס" ונפק נשמת׳ אדיתיב‏ : he entered while he was expiring, and he died before he sat down
See the entire entry for nešmāh, nšāmtāˀ/nešməṯā n.f. breath; soul