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.
Deuteronomy 31:9
9
Moses wrote this law, and delivered it to the priests the sons of Levi, who bore the ark of the covenant of Yahweh, and to all the elders of Israel.