I. God made the heavens as well as the earth - Genesis 1:1; Acts 4:24; Revelation 10:6.

II. The Scripture refers to three heavens, two are temporal and one spiritual:

    A. The place where the sun, moon and stars are seen - Psalm 8:3; Joel 2:10;             Matthew 24:29.

    B. A place where the fowls of the air and the clouds are found - Hosea 2:18;             Matthew 24:30; Job 35:5.

    C. A spiritual place which man in the flesh cannot now enter - John 13:33, 14:2-3;     Hebrews 11:16, Revelation 4:1-2.

III. The spiritual heaven is :

    A. A dwelling place of God - Deuteronomy 26:15; I Kings 8:30; Matthew 12:50.

    B. The future dwelling place of the children of God - John 14:2; Hebrews 13:14;

 II Corinthians 5:1; Revelation 3:21.

    C. A current dwelling place of angels - Matthew 18:10; II Thessalonians 1:7;

Mark 13:2.

    D. A place of divine perfection - I Corinthians 6:9-10; Revelation 21:3-4&27, 22:1-5.