Place 2 pictures in front of the baby: one with the living thing, another with non-living thing. For example: a picture of a bird and a picture of a mountain. Talk about each object: name it, explain its attributes, describe location. For example: point to the first picture with the bird. Say: this is a bird. It can fly and walk on its legs. It eats seeds and insects. It can lay eggs and have little babies: chicks. It needs air to breath. It is a living thing! Show the picture of the mountain. Point to the mountain and say: this is a mountain. It is a special type of land, a landform that stretches up above the surrounding land. Mountain does not breath air, has no children, and does not need food to grow. It does not move by itself either. It has no legs, or wings, or fins. Mountain is a non-living object.
Take the picture with the living thing in the right hand and the picture with the non-living thing in the left. Stretch hands to the sides. Say: living thing. Move the right hand a little bit higher than the left. Then lower it back. Say: on-living thing. Move the left hand a little bit higher than the right. Then lower it back.
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