spirit - “breath of life” (Ecc 3:19), as the words following require. Not “wind,” as Weiss thinks (Pro 30:4). This verse naturally follows the subject of “times” and “judgment” (Ecc 8:6, Ecc 8:7).
discharge - alluding to the liability to military service of all above twenty years old (Num 1:3), yet many were exempted (Deu 20:5-8). But in that war (death) there is no exemption.
those ... given to - literally, the master of it. Wickedness can get money for the sinner, but cannot deliver him from the death, temporal and eternal, which is its penalty (Isa 28:15, Isa 28:18).