180. It is even clearer that there are levels of love and wisdom if we compare angels' love and wisdom with our love and wisdom. It is generally acknowledged that the wisdom of angels is unutterable, relatively speaking. You will see later [267, 416] that it is also incomprehensible to us when we are wrapped up in our earthly love. The reason it seems unutterable and incomprehensible is that it is on a higher level.
Heaven and Hell #421
421. WHAT THE WORLD OF SPIRITS IS.
The world of spirits is not heaven, nor is it hell, but it is the intermediate place or state between the two; for it is the place that man first enters after death; and from which after a suitable time he is either raised up into heaven or cast down into hell in accord with his life in the world.