Essentially, yes.
Soil is organic matter and rocks, sand, other inorganic materials, all smooshed together. But there’s lots of life in soil. It’s teeming with bacteria and fungi, breaking down and eating every little bit of remaining matter they can, releasing everything into the soil. Not to mention the worms, bugs, and other things that are in the soil.
So, it’s not just dead stuff and inorganic stuff, it’s also all the living things, ranging in size from moles, through earth works, down to nematodes, finally bacteria and fungi, that eat the organic matter in various stages of decay.
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