658. X. THOUGHT IS NOT IMPUTED TO ANYONE, BUT WILL ONLY.
Every educated man knows that the mind has two faculties or parts, the will and the understanding; but few know how to distinguish them aright, to examine their properties separately, and again unite them. Those who are unable to do this can form for themselves only the most obscure idea respecting the mind; therefore unless the properties of each are first separately described, this statement that thought is not imputed to anyone, but will only, cannot be understood. In brief, the properties of the two are as follows:
1. Love itself and the things pertaining to it reside in the will, and knowledge, intelligence and wisdom in the understanding; and these the will inspires with its love, and secures their favor and agreement; and the result is, that such as the love is, and the consequent intelligence, such is the man.  2. From this it also follows that all good as well as all evil belongs to the will; for whatever proceeds from the love is called good, even if it be evil, this being the result of delight, which constitutes the life of the love, the will, through its delight entering the understanding and producing consent.  3. Consequently the will is the being or essence of man's life, while the understanding is the outgo or existence therefrom. And as an essence is nothing except it is in some form, so the will is nothing unless it is in the understanding; wherefore the will takes form in the understanding, and thus comes to light.  4. Love in the will is the end, and in the understanding seeks and finds the causes whereby it advances into effect. And because the end is the purpose, and this is what the man intends, purpose also belongs to the will and through the intention enters the understanding and impels it to consider and evolve the means, and to conclude upon such things as tend to effects.  5. Everything that is man's very own is in the will, and is evil from the first birth, but it becomes good by means of the second birth. The first birth is from parents, but the second from the Lord.  6. From these few statements it can be seen that the property of the will and the property of the understanding are different; and that from creation these are conjoined like being and existence; consequently that man is man primarily from the will, and secondarily from the understanding. This is why thought is not imputed to man, but will, and consequently good and evil, because these, as before said, reside in the will and from that in the thought of the understanding.