When we read, “No eye has seen, no ear has heard, no mind has conceived what God has prepared for those who love him” (I Cor 2:9), we think of it as future. This is to read it out of its rich context. What it really means is that the future is here, and those who love the Lord are experiencing what has been prepared for them even now. The next verse says, “God has revealed it to us by his Spirit” (v.10). “What God has prepared” for us are the things of the Spirit that the non-spiritual cannot experience. When God gives us His Spirit we are experiencing the foretaste of the blessings of the age to come.
“The man without the Spirit does not accept the things that come from the Spirit of God, for they are foolishness to him, and he cannot understand them, because they are spiritually discerned.” 1 Corinthians 2:14 (NIV)