Because the angels who make up the heavenly kingdom accept the Lord’s divine nature on a deeper level, they are called more inward or higher angels. The heavens they constitute are therefore called more inward or higher heavens.c We use the words “higher” and “lower” as a way of referring to more inward things and more outward things.
The love that envelops people in the heavenly kingdom is called heavenly love, and the love that envelops people in the spiritual kingdom is called spiritual love. Heavenly love is love for the Lord, and spiritual love is thoughtfulness toward one’s neighbor. Further, since all “good” is a matter of love (since whatever we love is good in our estimation), the good of the one kingdom is called heavenly and the good of the other, spiritual. We can see from this the way in which these two kingdoms are distinguished from each other: namely, that it is like the way the good of love for the Lord is distinguished from the good of thoughtfulness toward our neighbor.e Since the former good is a deeper good and the former love is a deeper love, heavenly angels are more inward angels, and are called “higher.”
The heavenly kingdom is also called the Lord’s priestly kingdom—in the Word, “his dwelling”; and the spiritual kingdom is called his royal kingdom—in the Word, “his throne.” The Lord in the world was called “Jesus” because of his heavenly divine nature, and “the Christ” because of his spiritual divine nature.
from Heaven and Hell, Sections 22-24