Arcana Coelestia #472
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)
Isaiah 45:11-12
11
Thus says Yahweh, the Holy One of Israel, and his Maker: "You ask me about the things that are to come, concerning my sons, and you command me concerning the work of my hands!
12
I have made the earth, and created man on it. I, even my hands, have stretched out the heavens; and I have commanded all their army.
