Flipped over small Yorkie or poodle -- they're all divine (4)
I believe the answer is:
gods
'they're all divine' is the definition.
(gods are divine)
'flipped over small yorkie or poodle' is the wordplay.
'flipped over' says the letters should be written backwards.
'small' becomes 's' (abbreviation - e.g. clothes size).
'yorkie or poodle' becomes 'dog' (yorkie and poodle are breeds of dog).
's'+'dog'='sdog'
'sdog' backwards is 'GODS'.
(Other definitions for gods that I've seen before include "high up in theatre" , "Superhuman beings" , "objects of worship" , "Idols" , "Gallery of a theatre" .)