It is Nam that sustains all beings and the universe. He is not a mental abstraction. He is the source of all life-physical as well as spiritual. Rebirth in descending order is a punishment and curse for one's deeds. The soul passes through animal lives suffering untold agonies.
Human life is a blessing.
Human being is the crown of His Creation. Man has the capacity of being conscious of his own being. He has the capability to attain the highest pinnacle of spiritual advancement. Human form is the opportunity for the spiritual and moral progress. No religion and no philosophy can exist without man.