Arcana Coelestia #670
670. That 'living creature' 1 means things of the understanding, and 'all flesh' those of the will, becomes clear from what has been stated already, and also from what follows. In the Word 'living creature' means all animal life in general, as in Genesis 1:10, 21, 24; 2:19. Here however, because the phrase 'all flesh' is added immediately after, it means things which belong to the understanding, for the reason given already, that the regeneration of the member of this Church had to begin in the things of the understanding. This also is why in the next verse 'birds' are mentioned first, which mean things of the understanding or the rational, and 'beasts', which are those of the will, second. 'Flesh' in particular means bodily-mindedness which is a feature of the will.
Footnotes:
1. literally, living soul
Genesis 1:14-19
14
And God said, Let there be lights in the firmament of the heaven to divide the day from the night; and let them be for signs, and for seasons, and for days, and years:
15
And let them be for lights in the firmament of the heaven to give light upon the earth: and it was so.
16
And God made two great lights; the greater light to rule the day, and the lesser light to rule the night: he made the stars also.
17
And God set them in the firmament of the heaven to give light upon the earth,
18
And to rule over the day and over the night, and to divide the light from the darkness: and God saw that it was good.