LcchangI also found out that it could be about setting a table
In that case, think of writing a letter at the table. A piece of paper is placed before you. The upper edge of the paper -- where you start to write the letter -- is "above"; the lower edge is "below". Place a plate on top of the letter. Can you see where "above the plate" and "below the plate" would be in this interpretation of "above" and "below"?
CJ