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
Heaven and Hell #139
139. It must be understood that the Divine good and the Divine truth that are from the Lord as a sun in the heavens are not in the Lord, but are from the Lord. In the Lord there is only Divine love, which is the Being [Esse] from which the Divine good and the Divine truth spring. Outgo [existere] from being [esse] is meant by going forth [procedere]. This, too, can be made clear by comparison with the world's sun. The heat and light that are in the world are not in the sun, but are from the sun. In the sun there is fire only, and it is from this that heat and light spring and go forth.