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.

Fusnotat:

In Luke 14:28, this signifies to determine how one may procure for oneself interior truths. (Arcana Coelestia 4599[5])

In Revelation 18:19, this signifies the belief that for certain temporary actions people could receive spiritual blessings and rewards after death. (Apocalypse Revealed 789)