295. The heavenly meaning of this commandment is that the Lord Jehovah is infinite, immeasurable, and eternal; and omnipotent, omniscient, and omnipresent. He is the First and the Last; the Beginning and the End; the One who was, is, and will be. He is love itself and wisdom itself, or goodness itself and truth itself. Therefore he is life itself. He is the sole being; all things come from him.

The Word talks frequently about aiding the poor and needy. People in possession of external truths who have not yet been brought to internal truths believe that anyone at all in need of any kind of help should be aided, especially beggars who call themselves the poorest of all. Those who give such aid in a spirit of obedience, because they are commanded to act in that way, do well; for through that outward action they are brought to the inward aspect of charity and mercy. The inward aspect of charity and mercy consists in seeing clearly who exactly they are who should receive aid, what their character is, and in what way each is to be given it. Those who are brought eventually to the inward aspect of charity and mercy know that the inward aspect consists in desiring the welfare of and aiding the internal man, thus with gifts such as are beneficial to spiritual life, and that the outward aspect consists in aiding the external man, thus with gifts such as are beneficial to bodily life. But care must nevertheless always be taken to ensure that when aid is given to the external man, it is at the same time beneficial to the internal; for no one who aids the external but harms the internal is exercising charity. Therefore when one kind of aid is offered, the other must be kept in sight.