From 2 Corinthians 12:2, we learn that there is a third heaven. We read that Apostle Paul was “caught up to the third heaven.’ It was about fifteen years before he wrote this epistle to the saints at Corinth. That is at the time he met the Lord Jesus Christ for the first time. In addition to what we read in Acts 8, Saul the Pharisee also heard certain revelation that is not for man to utter.
This verse also creates the idea of a ‘first heaven’ and a ‘second heaven.’ We do not read about these heavens using such terms. We could infer about them.
We read in the Scripture that heaven is God’s throne and earth is His footstool. Then we also read about in creation that God created the heavens and the earth on the first day. On the second day, he created an expanse and called it heavens, also. This heavens is different from the heavens of the first day. On the fourth day, God created the sun, moon, and stars “in the expanse of the heavens.” This expanse of the heavens is what he created on the second day. On the fifth day, he created the birds that fly “above the earth in the expanse of the heavens.” Thus, we are shown a difference between the heavens that God created. One is mentioned as “the heaven,” on the first day of creation. Then there is what is “above the earth in the expanse of the heavens,” on the fifth day of creation. In between these two, there is another one, “expanse of the heavens,” on the fourth day of creation. Using 2 Corinthians 12:2, we could deduct that the first day of creation was the third heaven, the fourth day of creation deals with the second heaven, if we could use that term. The fifth day of creation reveals the ‘first heaven,’ if we could use that term. On the second day, the creation included both the first and second heavens.