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, John 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 1:14, 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, Revelation 22:1-5