43. This brings us to the point where we can see that divine love and wisdom in and of themselves are substance and form. They are essential reality and manifestation, and unless they were as much reality and manifestation as they are substance and form, they would be only theoretical constructs that in and of themselves are nothing.

230. There are three infinite and uncreated degrees of height in the Lord, and three finite and created degrees in people. There are in the Lord three infinite and uncreated degrees of height for the reason that the Lord is love itself and wisdom itself, as we have shown in previous discussions; and because the Lord is love itself and wisdom itself, therefore He is also useful endeavor itself. For love has as its end a useful result, which it produces through wisdom. Indeed, love and wisdom without a useful result have no terminus or end point, or no resting place in which to make their abode. Consequently they cannot be said to have being or expression without having a useful result in which to be and express themselves.

These three elements constitute the three degrees of height in living entities. The three are analogous to the first end, the intermediate end, which we call the cause, and the last end, which we call the effect. The fact that end, cause and effect constitute three degrees of height is something we have already shown and confirmed many times.