Which came first: matter or spirit?

An example of positive (or at least not harmful) mutations is the artificial breeding of dog breeds and plant varieties. People selected the traits they needed and crossbred dogs/plants in such a way that they obtained, for example, large, strong, and aggressive Rottweilers, or even larger and stronger, but more docile, Saint Bernards, etc. According to the theory of evolution, the same thing happens in the natural environment – only there, the selection is carried out not by humans, but by the conditions of the surrounding world.

However, it is difficult to imagine, for example, semi-flying birds or semi-aquatic dolphins (do they have gills or lungs?).