Everything on the dry land in whose nostrils was the breath of life died.
Here is, I. The general destruction of all flesh by the waters of the flood. Come, and see the desolations which God makes in the earth (Psa 46:8), and how he lays heaps upon heaps. Never did death triumph, from its first entrance unto this day, as it did then. Come, and see Death upon his pale horse, and hell following with him, Rev 6:7, Rev 6:8. 1.
Commenting on Genesis 7:21-24
And the waters prevailed upon the earth one hundred and fifty days. Which is to be reckoned not from the end of the forty days' rain, but from the beginning of the flood; for from the seventeenth day of the second month, when the fountains of the deep were broken up, and the windows of heaven were opened, unto the seventeenth day of the seventh...
Of all that was in the dry land - From this we may conclude that such animals only as could not live in the water were preserved in the ark.