The truth stays hidden from the part of the mind that trusts its own cleverness, because that part meets everything with judgment and calculation, and love cannot be reasoned into a mind braced against it. What is called wise here is the ego's careful defending, and its very prudence is the wall that keeps the gift outside.
What is called a babe is the mind grown simple enough to receive, one that no longer needs to be right and so has room to be shown. The revelation asks not for a sharper intellect but for a quieter defense. The point is direct: these things are not earned by force of understanding; they open to whoever lays the guard down and is willing simply to be taught.
Father: the Source of the mind, love itself, from which its true identity comes.
Heaven and earth: the whole range of mind, from the truth it rests in to the world it seems to look upon.
Wise and prudent: the ego's clever, defended thinking, the part that reasons and guards and so shuts the gift out.
Babes: the mind made simple and open, defenseless enough to receive what it cannot argue its way into.