Arcana Coelestia #1056
1056. 'Between God and every living soul in all flesh that is on the earth' means all people with whom this can take place. This is clear from what has been stated, namely that the subject is people who are able to be regenerated. Consequently 'living soul in all flesh' does not mean anybody else.
Genesis 1:26-27
26
God said, "Let us make man in our image, after our likeness: and let them have dominion over the fish of the sea, and over the birds of the sky, and over the livestock, and over all the earth, and over every creeping thing that creeps on the earth."
27
God created man in his own image. In God's image he created him; male and female he created them.
