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.
Revelation 11:8
8
Their dead bodies will be in the street of the great city, which spiritually is called Sodom and Egypt, where also their Lord was crucified.