All the people who have acquired intelligence and wisdom in the world are received in heaven and become angels, according to the quality and amount of their individual intelligence and wisdom. Whatever we have acquired in this world stays with us. We take it with us after death, where it is increased and filled out, all within the level of our own affection and desire for what is true and good, and not beyond that level. People who have had little affection and desire accept little, but still as much as they can accept on their own level. People who have had great affection and desire accept much. The actual level of affection and desire is like a measure that is filled to the brim. This means more for people whose measure is great and less for people whose measure is small. This is because the love to which affection and desire belong accepts everything that suits it, so the amount of love determines the amount of receptivity. This is the meaning of the Lord’s words, “To all who have, it will be given, and they will have more abundantly” (Matthew 13:12; 25:29); “Into your lap will be given a good measure, pressed down, shaken, and overflowing” (Luke 6:38).
Everyone is accepted into heaven who has loved what is true and good for the sake of what is true and good. People who have loved a great deal are the ones who are called “wise,” and people who have loved less are the ones who are called “simple.” The wise ones in heaven are in abundant light, while the simple in heaven are in less light, all according to their level of love of what is good and true.
To love what is true and good for the sake of what is true and good is to intend and to do them, for the people who intend and act are the ones who love, not the ones who do not intend and act. The former are the ones who love the Lord and are loved by the Lord, because what is good and what is true are from the Lord; and since they are from the Lord, the Lord is within them (within what is good and what is true, that is); so he is also with people who accept what is good and what is true into their lives by intending and doing them.
Seen in our own right, we are nothing but our good and our truth, because the good is the substance of our volition and the true is the substance of our understanding, and the quality of our volition and understanding determines our own quality as persons. We can see from this that we are loved by the Lord to the extent that our volition is formed from what is good and our understanding is formed from what is true. To be loved by the Lord is to love the Lord as well, because love is reciprocal. The Lord enables the beloved to love.
from Heaven and Hell, Sections 349, 350