I have often talked with spirits about the idea they have of place and distance. “They’re not real,” I tell them, “but only look as though they were. On the contrary, space and distance are just changes in the state of your thoughts and feelings, which make themselves visible this way in the world of spirits. There is no such appearance in heaven, among angels, since they have no concept of space and time, only of state.”
Spirits who have physical and earthly ideas clinging to them do not grasp this, though. They believe that the situation really is exactly as they see it. It is almost impossible to lead spirits like this to believe anything but that they are still living in their bodies. They refuse to be convinced that they are spirits. So they are almost completely unwilling to hear that any kind of appearance or fallacy exists, preferring to live in their illusions. In this way they shut themselves off from understanding and acknowledging anything true or good that is too far removed from their misconceptions.
They have been shown over and over that a change of location is nothing more than a visible manifestation or else a trick of the senses. Changes of location in the other world are of two kinds, you see. One, described earlier [§1276], involves the fact that all spirits and angels keep their same place in the universal human at all times, which is a visible manifestation. The other involves the fact that spirits can appear in a place when they are not really there, which is an illusion.
from Secrets of Heaven, Volume 2, Section 1376