972. Thou art just, O Lord, who is, and who was. That this signifies the Lord as to Divine good from eternity, is evident from the signification of just, when predicated of the Lord, as denoting Divine good; for just, in the Word, is said of good, and holy of truth (see above n. 204); and from the signification of, who is, and who was, as denoting the Infinite and Eternal. For Is and Was is the same as Jehovah. And the Lord in the Word is called Jehovah from Divine good, and God from Divine truth. And Esse, when said of the Lord, is to be from Himself, which is in Himself; and Existere, when said of Him, is also to exist from Himself and in Himself. And the Existere, in the relative sense, is the Esse in all things of heaven and the church, which is effected by Divine truth. This Esse is meant by eternal; for eternal, when said of the Lord, is understood in heaven apart from any idea of time, thus different from the understanding of it in the world. For eternal in the angelic idea is the state of the Divine Existence, which yet makes one with the Divine Essence, which is Jehovah. The Infinite as to Esse is signified by the "Is" in Jehovah; and the Infinite as to Existere is signified by the "Was" in Jehovah. The Infinite Existere, which also is Eternal, is the proceeding Divine, from which is heaven and everything pertaining to it. The Divine Existere is also the Divine Esse; but it is called Existere with respect to heaven, where it is the all in all.
Continuation concerning the Fifth Precept:-
He who abstains from thefts, understood in a broad sense, in fact, he who shuns them from any other reason than religion and for the sake of life eternal, is not purified from them; for no other reason opens heaven. For the Lord, by means of heaven, removes evils with man, as by this He also removes the hells. For example, administrators of goods higher and lower, merchants, judges, officers of every kind, and labourers, who abstain from theft, that is from unlawful modes of gain and usury, and also shun them, but only for the sake of reputation, and, consequently, of honour and gain, or for the sake of civil and moral laws, in a word, from any natural love or fear, thus because of external bonds alone, and not because of religion - such persons are still, as to their interior life, full of the desire to thieve and plunder, which also breaks out when external bonds are removed. This is the case with every one after death. Their sincerity and rectitude is merely a mask, disguise, and cunning.