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.
Genesis 1:2
2
And the earth was without form, and void; and darkness was upon the face of the deep. And the Spirit of God moved upon the face of the waters.