The Lord, in the simplest terms, is love itself expressed as wisdom itself. In philosophic terms, love is the Lord's substance and wisdom is His form. Of course, we feel the Lord's love and hear His wisdom in many different ways, depending on our state in life and how receptive we are. That's why the Lord has so many different names in the Bible, and is referred to in so many different ways.

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.