[2] When the expression 'the celestial of the spiritual' is used, the Lord is meant by it. But it may also be used to refer to an abstract quality in Him, for He is the Celestial itself and the Spiritual itself, that is, He is Good itself and Truth itself. No one, it is true, can have any conception of an abstract quality separate from an actual person because what is natural enters into every individual idea present in his thought. But even so, if one holds in mind the idea that everything within the Lord is Divine and that the Divine transcends one's entire thought, altogether transcending even what angels can comprehend; and if as a consequence one removes from one's mind everything comprehensible, one is left with the idea of pure Being (Esse) and the Manifestation (Existere) of that Being. That is to say, one then has an idea of the Celestial itself and the Spiritual itself, which are Good itself and Truth itself.

[3] However, the human being is such that he cannot form in his mind any idea at all of abstract realities unless he associates with them some natural imagery that has come to him from the world through his senses; for without any such imagery his thought becomes lost so to speak in an abyss and is dissipated. Therefore to prevent the idea of the Divine becoming lost in the case of a person immersed in bodily and worldly interests, and to prevent the defilement of this idea, and at the same time of everything celestial or spiritual from the Divine, by foul thoughts in the case of anyone with whom it remained, Jehovah has been pleased to make Himself known as He exists essentially and as He manifests Himself in heaven, namely as a Divine Man. For the whole of heaven combines together and presents itself in the human form, as may be seen from what has been shown at the ends of chapters dealing with the correspondence of all parts of the human being with the Grand Man, which is heaven. This Divine, that is, Jehovah's manifestation of Himself in heaven, is the Lord from eternity. It is also the appearance assumed by the Lord when He glorified, that is, made Divine, the Human within Him, as is also quite evident from the form in which He appeared before Peter, James, and John at His transfiguration, Matt 17:1, 2, and in which He appeared on a number of occasions to prophets. All this being so, anyone can think of the Divine itself as Man, and at the same time of the Lord in whom the entire Divine and perfect Trinity dwell; for within the Lord the Divine itself is the Father, the Divine that manifests itself in heaven is the Son, and the Divine proceeding from these is the Holy Spirit - from which it is clear that these three are one, as He Himself teaches.