Like other descriptions of time in the Word, "a day" or a number of "days" describe a spiritual state rather than our natural concept of time. A spiritual "day" describes a state of mind or a state in our relationship with the Lord rather than a 12-hour or 24-hour span of natural time. "Day" describes a state in which we are turned toward the Lord, and are receiving light (which is truth) and heat (which is a desire for good) from the Lord.

In Exodus 20:8-10, Deuteronomy 5:12-13, in the spiritual meaning, the third commandment refers to our being reformed and regenerated by the Lord. The six days of labor mean battling against the flesh and its cravings and also against the evils and falsities that are in us from hell. The seventh day means our becoming connected to the Lord and our being regenerated as a result. (True Christian Religion 302)