Thou shalt love the Lord thy God with all thy heart and with all thy soul Matt. dd. 37

God will give a new heart and a new spirit Ezek. XXXVI 26; Ps. LI 10

That "heart" signifies the love of the will was shown above; therefore "soul" and "spirit" signify the wisdom of the understanding. That by the spirit of God, also called the Holy Spirit, is signified Divine Wisdom, and therefore Divine Truth, by which men are enlightened, may be seen in the DOCTRINE OF THE NEW JERUSALEM CONCERNING THE LORD (n. 50-51).

Hence it is that:

The Lord breathed on His disciples, and said, Receive ye the Holy Spirit. John XX 22

for the same reason it is said that:

Jehovah God breathed into the nostrils of Adam the breath of lives, and he was made a living soul. Gen. II 7

also He said to the prophet,

Prophesy upon the breath, and say unto the wind, Come from the four winds, o breath, and breathe upon these slain, that they may live. Ezek. XXXVII 9

likewise in other places; therefore the Lord is called "The breath of the nostrils", and "the breathing place [spiraculum] of life". Because respiration passes through the nostrils, they signify perception; and an intelligent man is said to be keen-scented, and an unintelligent man to be dull-scented. For the same reason, spirit, and wind in the Hebrew and in some other languages are the same word; for the word spirit is derived from a word that means breathing; and therefore, when a man dies, he is said "to give up the ghost" (anima). It is from this also that men believe the spirit to be wind, or an airy something like breath from the lungs, and the soul to be of similar nature. From these things it can be established that to "love God with all the-heart and all the soul" means to love Him with all the love and with all the understanding, and to "give a new heart and a new spirit" means to give a new will and a new understanding. Because "spirit" means understanding, it is said of Bezaleel:

That he was filled with the spirit of wisdom, of intelligence and of knowledge Exod. xxi 3

and of Joshua:

That he was filled with the spirit of wisdom Deut. XXXIV 9

and Nebuchadnezzar says of Daniel:

That an excellent spirit of knowledge, of intelligence, and of wisdom, was in him Dan. V 11, 12, 14

and it is said in Isaiah:

They that err in spirit shall acquire intelligence Isa. XXIX 24

likewise in many other places.