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.
Voice and hand
In Genesis 27:22, 'voice' relates to truth, and 'hand,' to good.
(References: Arcana Coelestia 3563)