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.

9162. 'When a man delivers to his companion an ass, or an ox, or a member of the flock, or any beast for safe keeping' means truth and good, exterior and interior, in the memory, and anything there belonging to an affection for them. This is clear from the meaning of 'ass', 'ox', and 'member of the flock' as truth, exterior and interior, dealt with above in 9135; from the meaning of 'beast' as an affection for good and truth, dealt with in 45, 46, 142, 143, 246, 714-716, 719, 1823, 2179, 2180, 2781, 3218, 3519, 5198, 7424, 7523, 9090; and from the meaning of 'being delivered for safe keeping' as being stored and held in the memory, dealt with above in 9149, 'man' [and] 'companion' being not two different persons but two [forms of truth] within a single person, 9149.