The Being acquires higher degrees of objective reasoning if the initiate succeeds after either descending or falling.

Yes, heavenly hierarchies relate to esoteric degrees, because a more developed consciousness has more jurisdiction, knowledge, and power. In the case of Sirius, he is a high master because he governs a galaxy, but it comes with a price: entanglement in karma.

The internal is a reflection of the external. Behind every cosmic unit is intelligence. More developed cosmic intelligences manage greater unities or magnitudes of universal hierarchy, from the subatomic to the galactic, and even the infinite (consisting of many billions of galaxies).