I can assert positively that spirits are much better at seeing than are people in their bodies, and at hearing, smelling (which must come as a surprise), and particularly
feeling, since they do see, hear, and touch each other. This
is a conclusion that anyone who believes in life after death
would reach by considering that life cannot exist without
sensation and that quality of life depends on quality of
sensation. In fact, intellect is nothing but a subtle awareness of one’s inner depths, and the higher levels of intellect are an awareness of spiritual matters. As a result, the
capacities of the intellect and of its perceptions are called
inner senses.
—Secrets of Heaven 4622:3