This, it may be seen, means not in accordance with the deeds visible outwardly to the sight of human beings, nor even to the sight of a judge, but as they are to be seen inwardly in the sight of the Lord, and by His doing in the sight of the angels; which is in accordance with the nature of a person's will and intellect shown in them. In the world there are various circumstances which mitigate and excuse crimes, as well as those which aggravate and censure them. Still imputation after death is not determined by the outward circumstances of the deed, but by the inner circumstances of the mind; and these are considered in accordance with the state of the church in each person. For example, if a person is irreligious in will and intellect, one lacking any fear of God, love for the neighbour or thus any respect for any holiness in the church, he is after death held guilty of all the crimes he committed in the body, and his good deeds are not remembered. This is because his heart, the source from which they gushed forth, was turned away from heaven and turned towards hell; everyone's deeds come forth from the place where his heart dwells.

[2] To make this intelligible I shall report a secret. Heaven is divided into countless communities, and so by contraries is hell; and each person's mind actually lives in a community determined by his will and thus his intellect, and shares the intentions and thoughts of those in it. If his mind is in some community in heaven, then his intentions and thoughts are like those of its members; and if it is in some community of hell, like those of its members. But so long as a person lives in the world, he moves from one community to another, as the affections of his will and so the thoughts of his mind change. But after death his movements are grouped together and this grouping indicates the place for him, in hell if he is wicked, in heaven if good.

[3] Now since all in hell have a will to evil, all there are regarded from that point of view. Imputation after death therefore depends upon the nature of each person's will and intellect. The case is similar with immoral behaviour, whether fornication, taking a mistress or a concubine or committing adultery, since these acts are imputed to each depending not on what was actually done, but on the state of mind while doing them. For deeds follow the body to the grave, but the mind rises again.