Arcana Coelestia # 103
103. The reason trees here mean perceptions is that the celestial man is the subject of the spiritual man were the subject the meaning would be different, for the character of the subject determines that of the predicate.
Arcana Coelestia # 2972
2972. 'And every tree which was in the field' means the interior cognitions of the Church. This is clear from the meaning of 'a tree' as perceptions when the celestial Church is the subject, dealt with in 103, 2163, but cognitions when the spiritual Church is the subject, dealt with in 2722 - interior cognitions here because the words 'every tree which was in the field' are used, followed by 'which was in all its borders round about', by which exterior cognitions are meant; and from the meaning of 'the field' as the Church, dealt with already. Mention is made of the tree in the field and in its borders round about for the sake of that internal sense; otherwise it would not have been worth any mention in the Word, which is Divine.