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
Arcana Coelestia #9469
9469. 'And fine linen' means the truth from this, that is to say, from the good which has a celestial origin. 'Flax' or 'linen' means truth, see 7601, and 'fine linen' means truth from the Divine, 5319; both kinds of truth exist in the natural man. 'Fine linen' means truth from a celestial origin because of its whiteness and softness.