Scripture speaks of “the third heaven” as being the abode of God Himself (2 Cor. 12:2). Since there could not be anything higher than this, we conclude that there are three heavens:
• The created heavens—(Gen. 1:1, 8; Psa. 19:1, etc.). This is the physical heavens where the stars shine (Gen. 22:17) and where the birds fly (Jer. 4:25). (Some see the airy atmosphere and outer space as being two different heavens, but Scripture does not distinguish them – Gen. 1:14-17, 20.)
• The realm of spiritual activity (Eph. 1:3, 20; 2:6; 3:10; 6:12 – “the heavenlies”). Christians are seated in Christ in this sphere with their spiritual blessings (Eph. 1:3; 2:6). Satan also moves in this sphere and works to hinder the believer’s enjoyment of his blessings (Eph. 2:2), and thus there is a spiritual conflict there (Eph. 6:11-12).
• The abode or dwelling place of God—“the heaven of heavens” (Deut. 1:39; Josh. 2:11; 2 Chron. 2:6; Psa. 11:4, etc.). It is where Christ is (Luke 24:51), and where the souls and spirits of the redeemed are with Christ (Luke 23:43; 2 Cor. 5:6-8; Phil. 1:23). It is referred to by Paul as “the third heaven” (2 Cor. 12:2).