During the process of evolution of forms and consciousness, there are seven turns until the human form develops. Now, every turn has a direct connection with God.
In the animal kingdom, a dog is on the turning, as it has intuition and also partial insight, without being able to use it consciously.
Saints of the fifth and sixth plane have insight, and they use it. But the dog cannot use it. The dog only sees things that ordinary human beings cannot. The dog’s company purifies thoughts and atmosphere. That is why Zoroastrians have the custom of bringing a dog to see the corpse when someone is dead before disposal of the body. The dog purifies the sanskaras.
Dogs play an important part when used consciously by a Master.
When Masters touch the dead bodies of animals, the animals get human forms in their next lives. Those animals who are in contact with Masters get forms of spiritual souls in the next birth.