The reason the form of a spirit is a human one is that in regard to our spirits we have been created in the form of heaven, since all the elements of heaven and its design are summed up in the elements of the human mind. This is the source of our ability to accept intelligence and wisdom. It makes no difference whether you talk about our ability to accept intelligence and wisdom or our ability to accept heaven, as you may gather from what has been presented concerning heaven’s light and warmth (Sections 126–140), heaven’s form (Sections 200–212), angels’ wisdom (Sections 265–275), and from the chapter titled “The Whole Heaven, Grasped as a Single Entity, Reflects a Single Individual” (Sections 59–77). This is caused by the Lord’s divine human nature, which is the source of heaven and its form (Section 78–86).
from Heaven and Hell, Section 454