Two human beings are not equal while they're alive. They're equal after they die. That's the harsh reality.
However, when it comes to law and rights, everyone should be treated equally. Everyone should have the same rights and opportunities, but sadly, that is not the case. For example, a heterosexual guy will never get as much hate as a homosexual guy. Just being hated for something that isn't his fault and that doesn't harm other people means a homosexual guy isn't equal to a heterosexual guy.
There are other cases like this, which don't involve sexuality. Sadly, there are still a lot of racists out there. Here's an example: It's winter. A white man is struggling to get his car open, because the lock is frozen. 30% of other people watching him struggle will think he's trying to steal the car, while 70% will assume that the lock is frozen. Now, on the other hand, it's the same situation, only with a black person. Sadly, the percentage won't be the same. I believe that at least 50% of the people watching him will think he's trying to steal the car. So in this case, we can't talk about equality (Please don't get me wrong - I am not racist at all, and I would really love to see racism cease to exist, but as long as there are stupid people who believe in stupid stereotypes, that won't happen).
So, when it comes to sexuality, skin color, religion & nationality, humans are not equal. We should be, but we're not.
However, those aren't the only aspects that can be used to determine whether we're equal or not. There's still intelligence, life style and job. I'm going to skip right ahead and say that, sadly, humans are not treated equal when it comes to these aspects.
First, intelligence - a more intelligent person will generally be more valued than the less intelligent ones. He'll be treated better and get more opportunities in life than the less intelligent one. For example, two guys are given a mathematical problem to solve. One of them is known to be smarter and more intelligent than the other. However, they both make the same mistake while solving the same problem. The smarter guy will then get replies like "Oh, you made a mistake? Well, it can happen to anyone, here, try again.", while the less intelligent one will get replies like "OMG ur dumb go home u stoopid!". So, they're not equal.
I could go on and on, talking about non-equality, but I believe this is enough to get my point across. Sorry for the long post and bad English :)