All of them are living entities as the spirit soul, but they are present before us in many varieties of forms and dresses. A learned man is he who sees all living entities on equal category, never mind whether a living entity is highly cultured intelligent man, or a cow, or a dog, or an elephant, or even a dog-eater, who is considered to be low in the human society. These things we learn from authoritative Vedic scriptures.
The idea is that our loving propensity expands as vibration of air and light expands, but we do not know where it ends. The Krishna Consciousness movement teaches us this science how one can love everyone of the living entities perfectly by an easy method. We have failed to bring in peace and harmony in the human society even by such big attempts like the organization of United Nations because we do not know the method.