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.
Psalms 103:17-18
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But Yahweh's loving kindness is from everlasting to everlasting with those who fear him, his righteousness to children's children;
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to those who keep his covenant, to those who remember to obey his precepts.