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, The Lord breathed on His disciples, and said, Receive ye the Holy Spirit John 20:22);

for the same reason it is said that:

Jehovah God breathed into the nostrils of Adam the breath of lives, and he was made into a living soul (Gen. 2:7);

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. 37:9);

likewise in other places; therefore the Lord is called "the breath of the nostrils," and "the breath of life." Because respiration passes through the nostrils, perception is signified by them; 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 for the same reason that men believe the spirit to be wind, or an airy something like breath breathed out from the lungs, and the soul to be of like nature. From all this it can be seen 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" signifies understanding, it is said of Bezaleel:

That he was filled with the spirit of wisdom, of intelligence, and of knowledge (Exod. 31:3);

and of Joshua:

That he was filled with the spirit of wisdom (Deut. 34:9);

and Nebuchadnezzar says of Daniel:

That an excellent spirit of knowledge, of intelligence, and of wisdom, was in him (Dan. 5:11, 12, 14);

and it is said in Isaiah:

They that err in spirit shall learn intelligence (29:24);

likewise in many other places.