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.
Divine Love and Wisdom # 32
32. It is because the Divine essence itself is love and wisdom that the universe and all its constituents, both animate and inanimate, depend for their continued existence on heat and light; for heat corresponds to love, and light corresponds to wisdom. So it is also that spiritual heat is love, and spiritual light is wisdom. But more on this subject, too, below.