This is supported by material presented in a number of places in Divine Love and Wisdom. The principle that what is intrinsically infinite and intrinsically eternal is Divinity comes from an angelic concept. By “what is infinite,” angels understand simply the divine reality; and by “what is eternal” the divine manifestation. We on earth, though, both can see and cannot see that what is intrinsically infinite and intrinsically eternal is Divinity. We can see it if we think of what is infinite nonspatially and of what is eternal nontemporally. We cannot see it if we think about what is infinite and eternal on the basis of space and time. This means that we can see it if we think on a higher level, that is, with a deeper kind of rationality; but we cannot see it if we think on a lower level, that is, more superficially.
People who see it think that there cannot be an infinite amount of space or an infinite amount of time, so there can be no infinite amount of time as the eternity from which all things arise. This is because what is infinite has no first or last limit, no boundaries. They also think that there can be no derivative infinite being, because this presupposes a boundary and a beginning, something prior as source. This makes it meaningless to talk about a derivative infinite and eternal being, because that would ne like talking about a derivative reality, which is a contradiction in terms. A derivative infinite being would be an infinite being derived from infinite being, and a derivative reality would be a reality derived from reality, so that infinite being or realty would either be the same as the original infinite being or would actually be finite.
We can see from things like this that are evident to our deeper rationality that there is something intrinsically infinite and intrinsically eternal, and that these are Divinity, the source of everything.
from Divine Providence, Section 48
Secrets of Heaven 