22. I demonstrated in many sections of my book HEAVEN AND HELL that heaven and hell are from the human race; for instance, in the following. Nations and peoples outside the church in heaven (318-328). Children in heaven (329-345) The wise and the simple in heaven (345-356). The rich and the poor in heaven (357-365). Each individual is a spirit in his interiors (432-444). Man after death possesses a perfect human form (453-460). Man after death has every sense, memory, thought and affection which he had in the world, and leaves nothing behind except his earthly body (461-469). Man's first state after death (491-498); his second state (499-511); his third state (512-517). Further about the hells (536-588), All of these passages offer detailed proofs that heaven is not composed of a class of angels created from the beginning, nor hell of a devil and his crew, but only of those who were born as human beings.

432. Each of Us Is Inwardly a Spirit

Anyone who thinks things through carefully can see that it is not the body that thinks, because the body is material. Rather, it is the soul, because the soul is spiritual. The human soul, whose immortality has been the topic of many authors, is our spirit; it is in fact immortal in all respects, and it is also what does the thinking in our bodies. This is because it is spiritual and the spiritual is open to the spiritual and lives spiritually, through thought and intention. So all the rational life we can observe in our bodies belongs to the soul and none of it to the body. Actually, the body is material, as just noted, and the matter that is proper to the body is an addendum and almost an attachment to the spirit. Its purpose is to enable our spirit to lead its life and perform its services in a natural world that is material in all respects and essentially lifeless. Since matter is not alive - only spirit - we may conclude that whatever is alive in us is our spirit and that the body only serves it exactly the way a tool serves a live and activating force. We may of course say that a tool works or moves or strikes, but it is a mistake to believe that this is a property of the tool and not of the person who is wielding it.