“Except a man be born again, he cannot see the kingdom of God.” Jesus is referring to the heavenly birth which means being born into the knowledge of Truth. He refers to this as being born of water and Spirit.n6600 ¶1
The symbol of water is used to express the idea of a complete immersion in Spirit. As water flows in and around, so we are immersed in an everlasting Spirit which flows around, in and through us. To be immersed in water symbolizes our recognition that we are surrounded by pure Spirit. It is the outward sign of an inner conviction. But water alone cannot make us completely clean or whole. We must be born of the Spirit, for, “that which is born of the Spirit is Spirit.”n6600 ¶2
Man partakes of the Divine Nature and the Divine Nature is man. The recognition of this is being born of the Spirit. But we cannot be born of the Spirit unless we do the will of the Spirit and the will of the Spirit is goodness, peace, mercy, justice and truth. It is conscious union with God.n6600 ¶3
The new birth comes not by observation nor by loud proclamation, but through an inner sense of reality. We cannot tell where this comes from if we look to outward things, as it proceeds from the innermost parts of our own being.n6600 ¶4
“And no man hath ascended up to heaven, but he that came down from heaven, even the Son of man which is in heaven.” Here is another of those hidden meanings which place Jesus among the great mystics. He says that no man can go to heaven unless he came from heaven and that he can neither go to, nor come from heaven unless he is already there.n6600 ¶5
This is in line with the idea that the Truth knows neither yesterday, to-day nor to-morrow. It knows sequence but not time. Only that can return to heaven which was born in heaven, and since heaven is not a place, but a state of consciousness, the return must be a recognition that heaven is already within. The son of man, who is also the son of God, is already in heaven and knows it not.n6600 ¶6