First I need to say something about the union of intellect and will and its resemblance to the union of the good and the true, because this union does take place in the world of spirits. Each of us has an intellect and a will, the intellect being open to truths and formed from them and the will being open to things that are good and formed from them. So whatever we understand and therefore think, we call true; and whatever we intend and therefore think, we call good. We are capable of thinking from our intellect and thus observing what is true and also what is good, but we still do not think from our will unless we intend and do it.
When we intend it and do it intentionally, then it is in both our intellect and our will and therefore in us. This is because the intellect alone is not what makes a person, nor the will alone, but the intellect and the will together. This means that anything that is in both intellect and will is in us and is therefore attributed to us. Whatever is only in the intellect is associated with us but is not in us. It is only a matter of our memory, an item of information in our memory that we can think about when we are not in private but are with other people. So it is something we can talk and argue about and even something we can imitate with our affections and behavior.
from Heaven and Hell, Section 423