Arcana Coelestia # 4938
4938. The ones who in the Grand Man correspond to the feet, soles, and heels are those who are natural, which is why in the Word natural things are meant by 'the feet', 2162, 3147, 3761, 3986, 4280. By 'the soles' lower natural things are meant, and by 'the heels' lowest natural, 259. In the Grand Man celestial things constitute the head, spiritual ones the body, and natural ones the feet; they exist in this consecutive order. In addition, celestial things, which are the highest, are ringed about by spiritual ones, which are in the middle; and spiritual things are ringed about by natural, which are lowest ones.
Isaiah 37:24
24
By your servants, have you defied the Lord, and have said, "With the multitude of my chariots I have come up to the height of the mountains, to the innermost parts of Lebanon. I will cut down its tall cedars and its choice fir trees. I will enter into its farthest height, the forest of its fruitful field.