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
Job 38:1-7
1
Then Yahweh answered Job out of the whirlwind,
2
"Who is this who darkens counsel by words without knowledge?
3
Brace yourself like a man, for I will question you, then you answer me!
4
"Where were you when I laid the foundations of the earth? Declare, if you have understanding.
5
Who determined its measures, if you know? Or who stretched the line on it?
6
Whereupon were its foundations fastened? Or who laid its cornerstone,
7
when the morning stars sang together, and all the sons of God shouted for joy?