Spiritual plane, occurring beyond time, space, and human comprehension, in occultism is the highest of the levels of existence, the primary level of creative power from which all other levels unfold.
This spiritual plane, like other planes pertaining to occult theory, metaphorically speaking is the «above,» however in reality all planes interpenetrate the realm of material experiences through the senses. A.G.H.
Source:
Greer, John Michael. The New Encyclopedia of the Occult. St. Paul, MN, Llewellyn Worldwide. p. 448