472. That by the “day in which God created Man” is signified his being made spiritual, and that by “God making him in His likeness” is signified his being made celestial, appears from what was said and shown above. The expression to “create” properly relates to man when he is being created anew, or regenerated; and the word “make” when he is being perfected; wherefore in the Word there is an accurate distinction observed between “creating” “forming” and “making” as was shown above in the second chapter, where it is said of the spiritual man made celestial that “God rested from all His work, which God created in making;” and in other passages also, to “create” relates to the spiritual man, and to “make” that is, to perfect, to the celestial man. (See n. 16 and 88)

16. Verse 1. In the beginning God created the heavens [coelum] and the earth. The most ancient time is called “the beginning.” By the prophets it is in various places called the “days of old” [antiquitatis] and also the “days of eternity.” The “beginning” also involves the first period when man is being regenerated, for he is then born anew, and receives life. Regeneration itself is therefore called a “new creation” of man. The expressions to “create” to “form” to “make” in almost all parts of the prophetic writings signify to regenerate, yet with a difference in the signification. As in Isaiah:

Everyone that is called by My name, I have created him for My glory, I have formed him, yea, I have made him (Isaiah 43:7).

And therefore the Lord is called the “Redeemer” the “Former from the womb” the “Maker” and also the “Creator;” as in the same Prophet:

I am Jehovah your Holy One, the Creator of Israel, your King (Isaiah 43:15).

In David:

The people that is created shall praise Jah (Psalms 102:18).

Again:

Thou sendest forth Thy spirit, they are created, and Thou renewest the faces of the ground (Psalms 104:30).

That “heaven” signifies the internal man; and “earth” the external man before regeneration, may be seen from what follows.