God has created millions of creatures in this beautiful universe. Among these, the souls whose merits are more compared to demerits will go to heaven and enjoy the fruits of their actions while the souls whose sins or demerits are more compared to their merits will go to hell and suffer the consequences of their misdeeds as long as they deserve it.
When their merits and demerits balance each other, they take birth as a human being so that they can work out their salvation. Finally when their merits and demerits are worked out completely, they get their deliverance and become free.
Why Human Being's are Special?
We all know that there are 4 things that are common to all the creatures i.e., food, sleep, fear and sexual union. In the case of a human being, he is endowed with special faculty through Knowledge, with the help of which he can attain God - vision. Human beings are so worse than the other creatures that they are filled with filth, mucus, dirt which is subject to decay and death. Inspite of all these, they can attain God vision because they have acquired knowledge. So if we neglect our body and enjoy the worldly things then we cannot achieve God's vision instead the body should neither be neglected nor fondled, but should be cared just as a traveler on horse back takes care of his pony on the way, till he reaches his destination and returns home.
God has created human body with the capacity to think, so that humans can appreciate His Leela that no other creatures in this world can realize. So we are fortunate to have born as human being so that we can work on achieving God's vision.
Om Sairam!!! Bow to Shri Sai - Peace be to all