BaMidbar 18:20

Verse 20. But, on the contrary, there is perception from the Lord with the celestial man, that the celestial heavens are perfectly distinct from the spiritual heavens both as to truth and good; and that from the Lord is all celestial life, both as regards the Celestial and Spiritual, the distinction being that with the Celestial, love to the Lord is primary, and with the Spiritual love to the neighbour derived from love to the Lord.