There are many uses of this phrase in the Bible, including Acts 12:23 (King James), "And immediately the angel of the Lord smote him, because he gave not God the glory: and he was eaten of worms, and gave up the ghost."

The metaphorical use of the phrase, i.e. in relation to something not living and not able to become a ghost, is 19th century. For example, James Kirke Paulding's, Westward Ho!, 1832, includes, "At length it gave up the ghost, and, like an over-cultivated intellect, became incurably barren."