This book represents a revision of The Spiritual Nature of the Universe published by the Blue Dolphin Publishing Company of Nevada City, California, in October 2000. The new title, The Spiritual Foundations of the Universe, better reflect the meaning of this work, with minor revisions in the text. This book resulted from spiritual revelations that I began to receive and record in 1995, several years after I retired from an aerospace career, and whose purpose is to explain the acts and purposes of the Creator God to create Heaven and the universe and all that is in them, and to overcome the evil that was introduced through disobedience and willfulness on the part of some defiant angels, to redeem those angels who repent and restore them to Heaven's Grace. This also includes the enlightenment and salvation of Mankind who was caught up in the situation of abuse and sin and who must also find salvation from the destructive nature of disobedience and sinfulness. The book shows that God is always in control while leading mankind into exalted intellectual and spiritual development by teaching him right from wrong, good from bad, through experiences in which he must always choose between these consequential alternatives., but His grace and mercy are always available for strength and rescue.