Quote 1
PICKERING. We're always talking Eliza.
HIGGINS. Teaching Eliza.
PICKERING. Dressing Eliza.
MRS. HIGGINS. What!
HIGGINS. Inventing new Elizas. (3.226-244)
Pickering and Higgins, caught up in the process of "inventing new Elizas," seem to have forgotten that she is a human being just as they are.
Quote 2
PICKERING. Higgins: I'm interested. What about the ambassador's garden party? I'll say you're the greatest teacher alive if you make that good. I'll bet you all the expenses of the experiment you can't do it. And I'll pay for the lessons.
LIZA. Oh, you are real good. Thank you, Captain.
HIGGINS [tempted, looking at her] It's almost irresistible. She's so deliciously low—so horribly dirty—
LIZA [protesting extremely] Ah—ah—ah—ah—ow—ow—oooo!!! I ain't dirty: I washed my face and hands afore I come, I did. (2.76-9)
Higgins's motives for helping Eliza do not seem to spring from compassion, but the skills he agrees to teach her are certainly intended to help her prosper.
Quote 3
PICKERING [stretching himself] Well, I feel a bit tired. It's been a long day. The garden party, a dinner party, and the opera! Rather too much of a good thing. But you've won your bet, Higgins. Eliza did the trick, and something to spare, eh? (5.8)
Trick, indeed. Higgins and Pickering talk about Eliza as if she were a pet, a performing animal.