472. 'On the day in which God created Man' means when he was made spiritual, and 'in the likeness of God He made him' when he was made celestial. This is clear from what has been stated and shown already. Strictly speaking, the expression 'to create' has regard to a person while he is being created anew, or regenerated, whereas 'to make' has regard to when he is being perfected. This is why in the Word a careful distinction is maintained between 'creating', 'forming', and making', as has appeared already in Chapter 2 where, the subject being the spiritual man who became celestial, it is said that 'God rested from all His work which God had created when making it'. The same distinction occurs in other places, where 'creating' has regard to the spiritual man, while 'making', which is perfecting, has regard to the celestial man. See 16, 88.

88. When the spiritual man becomes celestial he is called 'God's work', because the Lord alone fought on his behalf and created, formed, and made him. This is why it is said here that 'God finished His work on the seventh day', and why it is twice said that 'He rested from all His work'. Time and again in the Prophets man is called 'the work of Jehovah's hands and fingers', as in Isaiah, when someone who is regenerate is the subject,

Thus said Jehovah, the Holy One of Israel, and He who formed him, Seek signs from Me concerning My sons, and over the work of My hands command Me. I made the earth, and created man upon it; it was I, My hands stretched out the heavens, and I commanded all their host. For thus said Jehovah who created the heavens and who is God, who formed the earth and made it: He who established it did not create it an emptiness; He formed it to be inhabited. It was I Jehovah, and no god else besides Me. Isaiah 45:11-12, 18, 21.

It is clear from these verses that the new creation, or regeneration, is the work of the Lord alone. Each of the verbs, create, form, and make, is quite different in its usage, as in these verses from Isaiah where it is said that 'He created the heavens, formed the earth and made it'. Also elsewhere in Isaiah,

Every one who is called by My name, I have created him for My glory, I have formed him, I have also made him. Isaiah 43:7.

The same applies in the previous and in the present chapters, as for example here in verse 3, 'He rested from all His work which God had created when making it'. Wherever these verbs occur the internal sense possesses a distinct concept, as it also does when the Lord is called Creator, or Former, or Maker.