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.
Hebrews 1:1-2
1
God, having in the past spoken to the fathers through the prophets at many times and in various ways,
2
has at the end of these days spoken to us by his Son, whom he appointed heir of all things, through whom also he made the worlds.