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.
Arcana Coelestia # 2987
2987. REPRESENTATIONS AND CORRESPONDENCES
Few are aware of what representations and of what correspondences are. Nor can anyone know what they are unless he knows that there is a spiritual world and that this is distinct and separate from the natural world. For between spiritual things and natural things correspondences exist, and the manifestations of spiritual things within natural are representations. They are called correspondences because they correspond, and representations because they represent.