49. Verse 26 And God said, Let Us make man in Our image, according to Our likeness; and they will have dominion over the fish of the sea, and over the birds of the air, ¹ and over the beasts, and over all the earth, and over every creeping thing that creeps on the earth.

To people in the Most Ancient Church with whom the Lord spoke face to face, the Lord appeared as Man. (Much can be told about those people, but this is not the time to do so.) For this reason they called nobody man except the Lord and whatever may have been His. They did not even call themselves man, but only the things which they perceived that they had from the Lord, such as every good stemming from love and every truth of faith. These things were said to be human because they were the Lord's.

[2] In the Prophets therefore, in the highest sense, 'man' and 'son of man' are used to mean the Lord. In the internal sense they are used to mean wisdom and intelligence, and so everyone who is regenerate, as in Jeremiah,

I looked to the earth, and behold, a void and an emptiness, and towards the heavens, and behold, they had no light. I looked, and behold there was no man; and all the birds of the air ¹ had fled. Jeremiah 4:23, 25.

In Isaiah where in the internal sense 'man' means a regenerate person, the Lord Himself as the One Man is meant in the highest sense,

Thus said Jehovah, the Holy One of Israel, and He who formed him, It was I that made the earth and it was I that created man upon it; My hands stretched out the heavens, and I commanded all their host. Isaiah 45:11-13

[3] The Lord was therefore seen by the Prophets as Man, for example by Ezekiel,

Above the firmament in appearance like a sapphire stone there was the likeness of a throne, and above the likeness of a throne, there was a likeness, as the appearance of a Man upon it above. Ezekiel 1:26.

And the One whom Daniel saw was called 'a Son of Man', or what amounts to the same, Man,

I looked, and behold, with the clouds of heaven One like the Son of Man was coming; and He came even to the Ancient of Days, and they brought Him near before Him. And to Him was given dominion and glory and kingdom; and all peoples, nations, and languages will serve Him. His dominion is the dominion of an age, which will not pass away, and His kingdom one that will not perish. Daniel 7:13-14.

[4] Moreover the Lord quite often calls Himself the Son of Man or Man, and, as is done in Daniel, foretells His entry into glory,

They will see the Son of Man coming on the clouds of heaven with power and glory. Matthew 24:23, 30.

The literal sense of the Word is called 'the clouds of heaven', its internal sense 'power and glory'. The internal sense, in every single detail, focuses exclusively on the Lord and His kingdom. Consequently it is the spiritual sense which contains power and glory.

Footnotes:

Heaven" and "heavens" are used many times in the Bible, with a couple of variations of meaning. Sometimes it is relatively literal, including times when the Lord is identified with it (“Our Father, who art in the heavens,” for instance), meaning heaven as the eternal home for people who chose to do what is good in this life and let the Lord lead them to a love of being good. In other references, particularly when it is paired with “earth” or other lesser ideas (“In the beginning God created the heavens and the earth,” for instance), “heaven” or “heavens” means our internal life as opposed to our external life. In a way, these two meanings are really the same. If you think about the importance of your deepest thoughts and feelings, you can see that they are the “real” you, much more so than your body is. The relationship between the spiritual world and the natural world is similar; the spiritual world is the “real” one, and controls the natural world the same way our thoughts and feeling control our actions. So in both cases, “heaven” describes a deeper reality that we will enter fully after we die.