More evidence that these words enfold the mysteries of regeneration can be seen in differences between the present verse and the last. The last says that the earth produced the living soul, the beast, and the wild animal of the earth. The present one employs a different order, saying that God made the wild animal of the earth and then the beast. At first we produce results as if on our own, as we do later, too, before developing a heavenly nature. Regeneration, then, starts with the outer self and moves to the inner, which is why a change in the order occurs, and outermost things come first.
All this verifies the premise: In the fifth stage we speak with conviction (an attribute of the intellect) and in the process strengthen ourselves in truth and goodness. The things we then produce have life in them and are called the fish of the sea and the birds in the heavens. And in the sixth stage we act with conviction (an attribute of the intellect) and therefore with love (an attribute of the will) in speaking truth and doing good. What we then produce is called a living soul, an animal. Because this is the point at which we begin to act as much with love as with conviction, we become spiritual people, who are called [God’s] image—the very next subject.
from Secrets of Heaven, Volume 1, Sections 47-48