660. As good belongs to the will and truth to the understanding, and many things in the world correspond to good, such as fruit and use, while imputation itself corresponds to the estimate and price it follows that what has here been said of imputation may find its counterpart in all created things; for as before shown in various places, all things in the universe have relation to good and truth, and on the contrary to evil and falsity. A comparison may therefore be made with the church, in that its value is estimated by its charity and faith, and not by its rituals, which are adjoined to it. A comparison may also be made with the ministry of the church, in that they are valued according to their will and love, together with their understanding in spiritual things and not according to their affability and mode of dress. [2] A comparison may also be made with worship and the temple in which it is performed; worship itself takes place in the will, and in the understanding as in its temple; and the temple is called holy not from itself, but from the Divine that is there taught. Again a comparison may be made with a government where good reigns and truth along with it. Such a government is beloved, but not one where truth reigns without good. Who judges of a king by his attendants, horses, and carriages, and not by the royalty which is recognized in him? Royalty is a matter of love and prudence in governing. In a triumph who does not consider the victor, and because of him the pomp, not the pomp and because of that the victor, thus the formal because of the essential, and not the reverse? The will is the essential and thought is the formal; and no one can impute to the formal anything but what it derives from the essential; thus the imputation is to the essential, not to the formal.