'To look upwards' or 'forwards' signifies looking to celestial things, but 'to look downwards' or 'backwards' signifies looking towards bodily and earthly things, as in Leviticus 26:13, Micah 2:3, Lamentations 1:8, 13.

In Exodus 38:26, the numbering of each "son of twenty years and upwards" signifies those to whom evil could be imputed, and who would succumb in temptations. (Arcana Coelestia 2280)

In Genesis 7:20, the floodwaters prevailing "fifteen cubits upward" signifies people in whom nothing of charity remained, for upward implies a continuation of the same state. (Arcana Coelestia 792)

In Isaiah 8:21; 37:31; 38:14, turning the face upward, making fruit upward, and looking upward, signify the elevation of the interiors, or its appearance. (Arcana Coelestia 6952)

This also signifies to look above and below oneself. (Arcana Coelestia 7821;, Apocalypse Explained 112[2])

(Reference: Arcana Coelestia 248)