What is "the third heaven"?
It is where God dwells. The first
heaven we see by day (the sky), the
second heaven we see by night (the
stars), the third heaven we see BY
FAITH (where God lives).
"I knew a man in Christ above
fourteen years ago, (whether in the
body, I cannot tell; or whether out
of the body, I cannot tell: God
knoweth;) such an one caught up to
the third heaven" (2 Corinthians