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:

There are two aspects to the life of each person. We might call them "heart" and "mind," a part of us that wants and feels and a part of us that thinks and knows. The Writings usually refer to these as the "will" and the "understanding." They are reflections, and receptacles, of the Lord's infinite love and infinite wisdom. Of the two, the heart or will is ultimately the most important. Who we actually are is determined by what we love, and the things in our heart ultimately determine our place in heaven (or hell). But the will is beyond our control; we can't force ourselves to want something good or to not want something bad; we can control our actions, but not our feelings. Because of this power, the Lord works subtly and carefully in our hearts, in ways we can't sense. Most of the work and interaction goes on in our minds through the working of what the Writings call "Divine Truth," which is essentially the Lord's entire essence expressed in a form that is compatible with our minds. When the Bible talks about the Lord's "spirit," it represents this operation of Divine Truth in our minds, the way he reaches out and embraces us, and invites us to embrace him back. And when the Bible talks about people having "spirit," it is talking about our minds when we embrace Divine Truth.