Jesus’s most famous comment on the relative value of animals and humans is found in Matthew and also in Luke :

Matthew 10:29, 31 : “Are not two sparrows sold for a penny ? Yet not one of them will fall to the ground apart from your Father. . . . So do not be afraid ; you are of more value than many sparrows.”

Luke 12:6-7 : Are not five sparrows sold for two pennies ? Yet not one of them is forgotten in God’s sight. . . . Do not be afraid ; you are of more value than many sparrows.”

A variation is found in Matthew 6:26 : “Look at the birds of the air ; they neither sow nor reap nor gather into barns, and yet your heavenly Father feeds them. Are you not of more value than they ?”
Guidance on how we should interpret Jesus’s remark about sparrows comes in the form of a parable that is also found in both Matthew and Luke.

Matthew 18:12-14 : “What do you think ? If a shepherd has a hundred sheep, and one of them has gone astray, does he not leave the ninety-nine on the mountains and go in search of the one that went astray ? And if he finds it, truly I tell you, he rejoices over it more than over the ninety-nine that never went astray. So it is not the will of your Father in heaven that one of these little ones should be lost.”

Luke 15:4-6 : “Which one of you, having a hundred sheep and losing one of them, does not leave the ninety-nine in the wilderness and go after the one that is lost until he finds it ? When he has found it, he lays it on his shoulders and rejoices. And when he comes home, he calls together his friends and neighbors, saying to them, ‘Rejoice with me, for I have found my sheep that was lost.’”