The word “heaven” or “heavens” is used in three ways in the Word of Truth. First, it refers to the earth’s atmosphere where birds fly (Genesis 1:20; Psalm 8:8). Second, “heavens” can refer to the starry heavens where the sun and mood are (Genesis 1:17; Deuteronomy 17:3). Third, the word can refer to where God dwells and rules over the earth (Deuteronomy 10:14; Psalm 103:19 Matthew 6:9). This is sometimes called, “the heaven of heavens,” or “the third heaven.”
The heaven where God dwells is also the eternal home of believers in Jesus (Philippians 3:20; 1 Peter 1:4). We live in His glorious presence (Revelation 3:21; 4:4) and receive our reward there (Luke 6:23).
The eternal destiny of the followers of Jesus includes the new heavens and earth (Revelation 21:1). God Himself lives with His people and tenderly comforts them in the new heavens and earth (Revelation 21:3–4).