Arcana Coelestia # 61
61. Everything that has to do with cognitions of faith is called spiritual, and everything that has to do with love to the Lord and towards the neighbour is called celestial. The former belong to man's understanding, the latter to his will.
2 Peter 3:5
5
For this they willingly are ignorant of, that by the word of God the heavens were of old, and the earth standing out of the water and in the water: