It is a temporary manifestation of his energy, and at the appointed time it will be annihilated when it is merged into the complete and eternal spiritual world. It is only an image of the spiritual world. All living things contain the soul of Krishna. It is this that gives all life consciousness. The physical body is a temporary manifestation of Krishna's energy.
Humans are the highest or most pure form of life.
A soul trapped in a physical body may move through many rebirths from vegetation to human. Only a human has the capacity to know that they are not really body, but soul and that this soul is God. Having realized this, they may escape their body through Krishna Consciousness. If a person's life is particularly evil, they could end up reincarnated as a dog, etc. Sin Mankind has become preoccupied with the material world - physical things.