This should read "all living creatures have a soul, but only human beings have a conscience". Sorry! <img src="/ubbthreads/images/graemlins/smile.gif" alt="" />

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Maybe a better way to put it is that all sentient beings have a soul, but only humans have a conscience, and only humans are accountable to God for behaviour and treatment of other living creatures and the natural world. God judges humans, but doesn't judge animals.