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Esoteric philosophy states that those in the human kingdom have left the animal kingdom behind and will not incarnate in a lower kingdom.
If we consider the subtle bodies and the kingdoms then:
The mineral kingdom has a physical and etheric body.
The vegetable kingdom has a physical/etheric body and a rudimentary emotional body.
The animal kingdom has a physical/etheric body, a more developed emotional body and a rudimentary mental body.
The human kingdom has physical/etheric, emotional and mental bodies all at varying stages of development, plus higher spiritual bodies which in most cases are undeveloped.
In terms of human development there is no purpose to be served in incarnating in the lower kingdoms.
Peace.
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