It stands to reason, then, that with merely earthly concepts we cannot grasp the fact that Divinity is everywhere and still not in space, and that angels and spirits understand this quite clearly. This means that we too could understand if we would only let a little spiritual light into our thinking. The reason we can understand is that it is not our bodies that think but our spirits; so it is not our physical side but our spiritual side.
The reason so many people do not grasp this is that they love what is earthly and are therefore reluctant to lift their thinking above it into spiritual light. People who are reluctant can think only spatially, even about God; and thinking spatially about God is thinking about the extended size of nature.
This premise is necessary because without a knowledge and some sense that Divinity is not in space, we cannot understand anything about the divine life that is love and wisdom, which are our present topic. This means there can be little if any understanding of divine providence, omnipresence, omniscience, omnipotence, infinity, and eternity, which are to be dealt with in sequence.
I have stated that in the spiritual world, just as in this physical world, we can see space and therefore distances as well, but that they are appearances, dependent on spiritual likenesses of love and wisdom, or of what is good and true. This is why even though the Lord is with angels everywhere in heaven, he still appears high overhead, looking like a sun. Further, since it is the acceptance of love and wisdom that causes likeness to him, if angels have a closer resemblance because of their acceptance, their heavens appear to be closer to the Lord than those of the angels whose resemblance is more remote. This is also why the heavens (there are three of them) are marked off from each other, as are the communities of each heaven. It is also why the hells underneath them are farther away in proportion to their rejection of love and wisdom.
It is the same for us. The Lord is present in us and with us throughout the whole world; and the reason for this is simply that the Lord is not in space.
from Divine Love and Wisdom, Sections 8-10