It is the same with love and wisdom, the only difference being that the substances and forms that are love and wisdom are not visible to our eyes as are the organs of our external senses. Still, no one can deny that those matters of love and wisdom that we call thoughts, perceptions, and feelings are substances and forms. They are not things that go floating out from nothing, remote from any functional and real substance and form that are their subjects. There are in fact countless substances and forms in the brain that serve as the homes of all the inner sensation that involves our discernment and volition.
What has just been said about our external senses points to the conclusion that all our feelings, perceptions, and thoughts in those substances and forms are not something they breathe out; they themselves are functional and substantial subjects. They do not emit anything, but simply undergo changes in response to the things that touch and affect them. There will be more later [§§210, 273] on these things that touch and affect them.
This brings us to the point where we can see that divine love and wisdom in and of themselves are substance and form. They are essential reality and manifestation, and unless they were as much reality and manifestation as they are substance and form, they would be only theoretical constructs that in and of themselves are nothing.
from Divine Love and Wisdom, Sections 42, 43