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:

It seems rather circular to say that “good” in the Bible represents good, but in a general sense it's true! The case is this: The Lord is love itself given form and expression as wisdom itself, and that Divine Love and Divine Wisdom flow down into us, into the world and into the Bible in an unending stream with endless variety. Divine Love gives rise to our loves, our affections, our desires for good and the joy we can feel; Divine Wisdom gives rise to facts, knowledge, intelligence, understanding and human wisdom. And the more we can bring those two aspects of our lives into harmony, the more elevated we can become -- which will in turn make us happier, more useful, and ultimately more angelic.