The document distinguishes between living and non-living things under the sea. Living things like human beings, animals, and plants are born, breathe, eat, drink, excrete waste, use their senses, grow, reproduce, and die. Non-living things like tables, pencils, balls, and computers are not born, do not breathe, eat, drink, excrete, sense, grow, or reproduce. Under the sea, living things include divers, sea animals, and seaweeds, while non-living things include water, sand, shells, and rocks.