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 4:11
11
"Worthy are you, our Lord and God, the Holy One, to receive the glory, the honor, and the power, for you created all things, and because of your desire they existed, and were created!"