Rashi: I will make a membrane (skin). Radak ? this is Po'el Yotzei (He acts on another). "Va'Yikram Aleihem Ohr" (7) is Po'el Omed (the action applies to the subject); the skin is the subject. This is like 'Yikremu Paneha' (Shabbos 19b ? the faces of the loaf form crusts).

Rashi, from Bereishis Rabah 14:5: These bones were like a man who removes clothing and wears it again ? the last garment removed he puts it on first. Iyov discusses creation of a fetus ? first skin and flesh, and afterwards bones and sinews.

Radak: Sinews are the initial formation of a fetus; many of them are tied to bones. After them come flesh and then skin, which is on top. Iyov said "Ohr u'Vasar Talbisheni uva'Atzamos v'Gidim Tesochecheni" ? he did not mention them in order, for he said "Talbisheni" [regarding skin and flesh], for they are like a garment, which is on top.

Malbim: Here, the bones already existed. First there will be sinews on the bones, and then flesh, and then skin.

Malbim: This is the supreme Neshamah, which comes to the built body. It is the same Ru'ach it had before; it was wrapped in Tzeror ha'Chayim ¹ .

Malbim: This is total revival.