Regardless of the material body in which it resides, is the spiritual soul always the same?

As pure spirits, all spiritual souls are equal and identical, whether they reside in the body of a celestial being, an inhabitant of the heavenly or paradise planets, a human being, an animal, or a plant.

Therefore, the Lord says: Those who are truly enlightened do not see the outward appearance of the living being, [the material body], whether it be a celestial being, an inhabitant of the heavenly planets, a human being, an animal, or a plant.

Those who are enlightened with pure divine knowledge no longer see the dense material body of white, black, yellow, red, or mixed color, or the material animal or plant form, but only the spiritual entity, the spiritual soul, that is there, that resides there.

From then on, they feel equal love for all human beings without exception. They go even further, for in all animal and plant bodies, they also see only the spiritual soul residing there, and they make no distinction between a man, a woman, a dog, a cat, an elephant, or an ant; they love them all with equal love.

In truth, through the material envelope that covers the spiritual entity, they see only the incarnate spiritual soul residing there. This is true love.

This is why God commands us not to eat meat, fish, or eggs.

Who are the celestial beings, where do they live, what is their origin, and what are their functions?

Celestial beings are all virtuous beings, servants of God, and emanations of his power.

Origin of the celestial beings.

Siva, also called Shiva or Rudra or Sambhu or Sankara, is a plenary emanation of Lord Sankarsana, himself a plenary emanation of Krishna. It is by his own power that Siva creates all celestial beings, the five elements, and the senses. He is in reality the manifestation of ignorance, one of the attributes of the Supreme Lord. This is why his position is so prestigious.

Siva says of himself: From Brahma I myself was born as a representation of the false ego known as Rudra. By my own power, I create all other celestial beings, the five elements, and the senses. I therefore worship the Supreme Lord, greater than any of us, and under whose dominion are all celestial beings, material elements, the senses, and even Brahma, as well as myself, like birds bound by a rope. It is only by the Lord's grace that we can create, maintain, and destroy the material universe.

I therefore offer my respectful obeisances to the Supreme Being (Krishna).