180. It is even clearer that there are levels of love and wisdom if we compare angels' love and wisdom with our love and wisdom. It is generally acknowledged that the wisdom of angels is unutterable, relatively speaking. You will see later [267, 416] that it is also incomprehensible to us when we are wrapped up in our earthly love. The reason it seems unutterable and incomprehensible is that it is on a higher level.

43. This brings us to the point where we can see that divine love and wisdom in and of themselves are substance and form. They are essential reality and manifestation, and unless they were as much reality and manifestation as they are substance and form, they would be only theoretical constructs that in and of themselves are nothing.