The New Jerusalem and its Heavenly Teachings # 181
181. First the inner self and then the outer is regenerated by the Lord; and the outer is regenerated by means of the inner. The inner self is regenerated by thinking about what is involved in faith and caring, and the outer is regenerated by a life in accord with this.
That is the meaning of the Lord's words: "Unless you have been born of water and the spirit you cannot enter the kingdom of God" (John 3:5). "Water," spiritually understood, is the truth that belongs to religious faith, and "the spirit" is a life according to that truth.