At this point, then, we need to discuss the regions in the spiritual world. There are regions there just as there are in the physical world; but the regions of the spiritual world, like that world itself, are spiritual, while the regions of the physical world, like this world itself, are physical. This means that they are so different that they have nothing in common. There are four regions in each world, called the east, the west, the south, and the north. In the physical world, these four regions are static, determined by the sun in the south. The north is behind, with the east on one side and the west on the other. These regions are determined by the south wherever you go, since the sun’s position at noon is always the same and therefore static.
It is different in the spiritual world. There the regions are determined by the sun, which always appears in its own place; and where it appears is the east. So the assignment of regions in that world is not from the south as it is in the physical world but from the east. The west is behind, with the south on one side and the north on the other. We will see below, however, that the regions are not caused by its sun but by the inhabitants of that world, the angels and spirits.
from Divine Love and Wisdom, Section 120