The human mind has three levels. The lowest is called the earthly level; the middle is called the spiritual level; the highest is called the heavenly level. As we are regenerated, we are lifted from the lowest level, which is earthly, onto the higher level that is spiritual, and from there onto the heavenly level. (The existence of three levels within the mind will be demonstrated under the next heading).
As a result, someone who has not been regenerated is called earthly, but someone who has been regenerated is called spiritual. Clearly, then, the mind of someone who has been regenerated is lifted up to the spiritual level. From up there it sees what is going on in the earthly mind below.
By paying even slight attention to our own thoughts, any of us can see and admit that there is a lower level and a higher level within the human mind. After all, we can see what we are thinking. Therefore we say, “I was thinking this or that, and now I am thinking something else.” We could never do this if there were not an inner level of thought, called perception, which can carefully examine our lower level of thought, called thinking.
When judges hear or read arguments that a lawyer has laid out in a long chain, they bring them together into one view, one all-encompassing image, in the higher level of their mind. Then they direct their attention toward the lower level, where earthly thought occurs, and they arrange the arguments into a sequence and hand down a sentence or judgment based on their higher vision.
from Regeneration, Page 72