The differences between 'sore', 'kore' and 'are' in Japanese.

When we refer to a thing near us, we use これ kore. For example, we write これ　は　きって　です。(Kore wa kitte desu which means Here is a stamp.) when we holding a stamp in front of us.

If there is a cat not far from us, we can say それ　は　ねこ　です。(Sore wa neko desu which means 'That is a cat.').

However, if the cat is up in the tree, then we say あれ　は　ねこ　です. (Are wa neko desu which means 'That is a cat.".