In general, what appears in heaven, appears the same as it does in our
material world of three kingdoms. Things appear before the eyes of
angels just as objects of the three kingdoms do before the eyes of
men in the world. Still there is this difference: the things which
appear in heaven, have a spiritual origin, and those which appear in
our world a material origin. Objects of a spiritual origin affect the
senses of angels because these senses are spiritual, as those of a
material origin affect the senses of men, inasmuch as their senses are
material. Heavenly objects are said to have a spiritual origin,
because they exist from the Divine which proceeds from the Lord as a
Sun; and the Divine that proceeds from the Lord as a Sun is spiritual.
For there the Sun is not fire, but Divine Love, appearing before the
eyes of the angels as the sun of the world does before the eyes of
men; and whatever proceeds from the Divine Love is Divine and is
spiritual. Of this origin are all things which exist in the heavens,
and they appear in forms like those in our world. It is due to the
order of creation that they appear in such forms. According to that
order, things which are of love and wisdom with the angels, on
descending into the lower sphere in which angels are in respect of
their bodies and of their sensation, present themselves in such forms
and under such types. These are correspondences.
--_Apocalypse Explained, n._ 926