What living spirits are mentioned in the poem?

Squirrels, birds.

1, Life Elves mainly describe magical biological elves in nature. While appreciating poetry, we can better appreciate the poetry of nature and feel the interest of language.

All living souls are my treasures. All the treasures are in my body, including birds and squirrels. These are descriptions of nature. Using rhetorical devices, the sentence language is beautiful, rich in connotation and profound in meaning.