The love of God flows perfectly equally toward all kinds of beings. Yet the reason for His incarnation for the emancipation of man alone is because mankind alone digresses from its ordained nature from its ‘dharma’. The Avatar takes place only to establish decaying dharma on a firmer footing. The birds and beasts, trees, plants and creepers are following that which is their ordained natural dharma from the very commencement of creation till date, to such perfection that it has never shown any decay, and so there has been no need for re-establishing their dharma through Avatars. (BSS Part II, p. 162)

We should not be deluded by the form and deceive ourselves thereby. God has to take the human form and change the lives of humans by His own example. The emancipation of humanity is possible only by taking the human form. It is only man who has descended to the depths of degradation by his utter disregard of his Dharma and Divinity. It is man alone who has disregarded his human Dharma, whereas birds and beasts firmly adhere to their own respective Dharmas. There is no need for the Avatar to arise amongst birds and beasts since Dharma has not declined in them. (SSB 1996, p. 18)