472. That by the “day in which God created Man” is signified his being made spiritual, and that by “God making him in His likeness” is signified his being made celestial, appears from what was said and shown above. The expression to “create” properly relates to man when he is being created anew, or regenerated; and the word “make” when he is being perfected; wherefore in the Word there is an accurate distinction observed between “creating” “forming” and “making” as was shown above in the second chapter, where it is said of the spiritual man made celestial that “God rested from all His work, which God created in making;” and in other passages also, to “create” relates to the spiritual man, and to “make” that is, to perfect, to the celestial man. (See n. 16 and 88)

88. When the spiritual man becomes celestial, he is called the “work of God” because the Lord alone has fought for him, and has created, formed, and made him; and therefore it is here said, “God finished His work on the seventh day;” and twice, that “He rested from all His work.” By the Prophets man is repeatedly called the “work of the hands and of the fingers of Jehovah;” as in Isaiah, speaking of the regenerate man:

Thus hath said Jehovah the Holy One of Israel, and his Former, Seek ye signs of Me, signs concerning My sons, and concerning the work of My hands command ye Me. I have made the earth, and created man upon it; I, even My hands have stretched out the heavens, and all their army have I commanded. For thus hath said Jehovah that createth the heavens, God Himself that formeth the earth and maketh it; He establisheth it, He created it not a void, He formed it to be inhabited; I am Jehovah and there is no God else besides Me (Isaiah 45:11-12, 18, 21).

Hence it is evident that the new creation, or regeneration, is the work of the Lord alone. The expressions to “create” to “form” and to “make” are employed quite distinctively, both in the above passage—“creating the heavens, forming the earth, and making it”—and in other places in the same Prophet, as:

Everyone that is called by My name, I have created him for My glory, I have formed him, yea, I have made him (Isaiah 43:7),

and also in both the preceding and this chapter of Genesis; as in the passage before us: “He rested from all His work which God in making created.” In the internal sense this usage always conveys a distinct idea; and the case is the same where the Lord is called “Creator” “Former” or “Maker.”