Because exalting He hath exalted. That this signifies that He has manifested His Divine in the Human, is evident from the signification of “exalting oneself,” when said of the Lord, as being to manifest the Divine in the Human. The reason why this is signified by “exalting He hath exalted Himself,” is that the Divine is the Highest or Supreme; and the Lord, when He was in the world, made the Human in Himself Divine, and thus “exalting He exalted.” (That by what is “high” in the Word is signified what is Divine, see n. 8153.) ~AC 8264.
The Lord was made Divine by ascending. It would be interesting to try to do a sermon on the abstract concepts of the Lord in a really down to earth way. Maybe that is not a good idea though. Maybe things that are abstract are distant for a reason, maybe the cloaking of the abstract is there as a gate so that people don’t enter what they are not ready to handle. Wonderful things come in ugly container sometimes.