Given the divine omnipresence—presence with everyone in the world, with every angel in heaven, and with every spirit under heaven—there is no way a merely physical image can compass the thought that Divinity, or God, is not in space. Only a spiritual image will suffice. Physical images are inadequate because they involve space. They are put together out of earthly things, and there is something spatial about absolutely every earthly thing we see with our eyes. Everything that is large or small here involves space, everything that is long or wide or high here involves space—in a word, every measurement, every shape, every form here involves space. This is why I said that a merely physical image cannot compass the fact that Divinity is not in space when the claim is made that it is everywhere.
Still, we can grasp this with our earthly thinking if only we let in a little spiritual light. This requires that I first say something about spiritual concepts and the spiritual thinking that arises from them. Spiritual concepts have nothing to do with space. They have to do solely with state, state being an attribute of love, life, wisdom, desires, and the delights they provide—in general, an attribute of what is good and true. A truly spiritual concept of these realities has nothing in common with space. It is higher and looks down on spatial concepts the way heaven looks down on earth.
However, since angels and spirits see with their eyes the way we do on earth, and since objects can be seen only in space, there does seem to be space in the spiritual world where angels and spirits are, space like ours on earth. Still, it is not space but an appearance of space. It is not fixed and invariant like ours. It can be lengthened and shortened, changed and altered; and since it cannot be defined by measurement, we here cannot grasp it with an earthly concept, but only with a spiritual one. Spiritual concepts are no different when they apply to spatial distances than when they apply to “distances” of what is good and “distances” of what is true, which are agreements and likenesses as to state.
from Divine Love and Wisdom, Section 7