I have already presented (and in Heaven and Hell) the fact that there are bodies of water and there are lands in the spiritual world just as there are in the physical world, with the difference that the bodies of water and lands in the spiritual world are spiritual. Because they are spiritual, they are moved and affected by the warmth and light of the spiritual sun through its atmospheres just as the bodies of water and lands in our physical world are moved and affected by the warmth and light of the sun of our world through its atmospheres.
We speak of atmospheres, liquids, and solids here because these are the three basics through which and from which everything arises, with infinite variety. The atmospheres are active factors, the liquid intermediate factors, and the solids passive factors from which all results arise. The arrangement of three such factors in this sequence comes solely from the life that emanates from the Lord as the sun and enables them to be active.
from Divine Love and Wisdom, Sections 177-178