Riddle Me This: Prison Escape

Test your skills of deduction with the April 2020 edition of Riddle Me This: Prison Escape.

A man is imprisoned in a ten-foot by ten-foot by ten-foot room. The walls are made of concrete, the floor is made out of dirt, and the only openings are a locked door and a skylight. The man has a small shovel and starts to dig a hole in the floor. He knows that it is impossible to tunnel out of the prison cell, but he continues to dig anyways.

What is the man’s plan?