Kinds of Living being
There are two kinds of living beings (souls)-
1) Worldly souls 2) Liberated souls
I am a worldly being, cycling the universe and suffering the miseries of deaths and births.
I am bound by all eight Karmas, therefore I am a worldly being. Human, Divines (Deities), Hellish beings (Narkis) and animals, all are worldly souls.
Those who have destroyed all the eight Karmas, will not take birth in the world again. They are free from the miseries of deaths and births and are called Liberated Souls or Siddha Parmatma.