another.  For there is a general cardiac and pulmonic movement throughout heaven, and a particular movement therefrom in each angel.  The general cardiac and pulmonic movement is from the Lord alone, because love and wisdom are from Him alone.  For these two movements are in the sun where the Lord is and which is from the Lord, and from that in the angelic heavens and in the universe.  Banish spaces and think of omnipresence, and you will be convinced that it is so.  That the heavens are divided into two kingdoms, celestial and spiritual, see the work on Heaven and Hell (n. 20-28); and that the whole angelic heaven in the aggregate represents a single man (n. 59-67).

382. (4) The understanding corresponds to the lungs.  This follows from what has been said of the correspondence of the will with the heart; for there are two things, will and understanding, which reign in the spiritual man, that is, in the mind, and there are two things, heart and lungs, which reign in the natural man, that is, in the body; and there is correspondence (as was said above) of all things of the mind with all thinks of the body; from which it follows that as the will corresponds to the heart, so the understanding corresponds to the lungs.  Moreover, that the understanding corresponds to the lungs any one may observe in himself, both from his thought and from his speech. (1) From thought:  No one is able to think except with the concurrence and concordance of the pulmonary respiration; consequently, when he thinks tacitly he breathes tacitly, if he thinks deeply he breathes deeply; he draws in the breath and lets it out, contracts and expands the lungs, slowly or quickly, eagerly, gently, or intently, all in conformity to his thought, thus to the influx of affection from love; yea, if he hold the breath entirely he is unable to think, except in his spirit by its respiration, which is not manifestly perceived. (2) From speech:  Since not the least vocal sound flows forth from the mouth without the concurrent aid of the lungs, — for the sound, which is articulated into words, all comes forth from the lungs through the trachea and epiglottis, — therefore, according to the inflation of these bellows and the opening of the passage the voice is raised even to a shout, and according to their contraction it is lowered; and if the passage is entirely closed speech ceases and thought with it.

383.  Since the understanding corresponds to the lungs and thought therefrom to the respiration of the lungs, in the Word, “soul” and “spirit” signify the understanding; for example: 

     Thou shalt love the Lord thy God with all thy heart and with all
     thy soul (Matt. 22:37).

     God will give a new heart and a new spirit (Ezek. 36:26; Psalm 51:10).

That “heart” signifies the love of the will was shown above; therefore “soul” and “spirit” signify the wisdom of the understanding.  That the spirit of God, also called the Holy Spirit, means Divine Wisdom, and therefore Divine Truth which is the light of men, may be seen in The Doctrine of the New Jerusalem concerning the Lord (n. 50, 51), therefore,