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:

A company might have executives setting policy and strategy, engineers designing products, managers handling personnel and others handling various functions. They all do different things -- but if they're doing them with a shared underlying purpose, the company -- and the individuals in it -- will likely be successful. The Lord wants all human society to function in a similar way. We have different skills and individual loves, but if we all share a mutual love -- a love of serving others -- then society will function as one, will be a reflection of heaven and will be a good receptacle for the Lord's love. This can also happen within each of us, as we unify our talents and ideas around a central love. And in an abstract sense, it illustrates how a wide collection of varying ideas can be unified around a shared good intention. That is the kind of love pictured when “one” is used in the Bible, either as a specific number or in the sense of several people or objects “being one.” In more casual references -- when used to identify a specific person or object -- the meaning is relatively literal, and is connected to that person or object.