THE THIRD HEAVEN.

The Scripture speaks of 3 different heavens. Genesis 1:1 says  that God created "the heavens." The first heaven is assumed as the atmosphere around the earth in which the air is the vital ingredient for life on the earth. In describing the rain that brought on the Flood of Noah's time, Genesis 7:11 says "the windows of heaven were opened." Commenting on the extent of the water, verse 19 says "all the high hills under the whole heaven were covered."
The 2nd heaven is commonly referred to as "outer space." Exodus 32:13 is one of many references to "the stars of heaven." Stars are not in the skies from which the rain falls, but in a space beyond our atmosphere. Nehemiah 9:6 also refers to space as heaven: "You alone are the Lord; You have made heaven, the heaven of heavens, with all their host."
A 3rd heaven is mentioned in a letter of the Apostle Paul to the Corinthian church. He writes, "I know a man in Christ who 14 years ago was caught up to the Third Heaven. Whether it was in the body or out of the body I do not know -God knows. And I know that this man -whether in the body or apart from the body I do not know, but God knows -was caught up to Paradise. He heard inexpressible things, things that man is not permitted to tell."(2 Corinthians 12: 2-4)  The apparent parallelism of the passage equates the Third heaven with Paradise.
Revelation 4:2 reveals that God's throne is in heaven, the location must be the heaven of heavens.
The universe of the ancient Israelites was perceived as a flat disc-shaped world floating on water with heaven above and the underworld below. Humans inhabited earth during life and the underworld after death, and the underworld was considered neutral. In Hellenistic times the Israelites begin to adopt the Greek idea that it would be a place of punishment for misdeeds, and that the righteous would enjoy an afterlife in heaven.
Around the time of Jesus, the Greek idea that God had actually created matter replaced the older idea that matter had always existed, but in a chaotic state. This concept is now the accepted one of most denominations of Judaism and Christianity, believing that a single, uncreated God was responsible for the creation of the cosmos.
In the non-canonical 2nd Book of Enoch, Third Heaven is described as a location between corruptible and incorruptible containing the Tree of Life,"whereon the Lord rests, when He goes up into paradise."
Two springs in the Third Heaven, one of milk and the other of honey, along with two others of wine and oil, flow down in to the Garden of Eden. In contrast with the common concept of Paradise, the book also describes a Third heaven, "a very terrible place" with "all manner of tortures" in which merciless angels torment "those who dishonor God, who on earth practice sin against nature," including sodomites, sorcerers, enchanters, witches, the proud, thieves, liars, and those guilty of various transgressions.
The concept of the cosmic axis, in certain beliefs and philosophies is the World center, the connection between Heaven and Earth, regardless of the number of heavens, where the 4 compass directions meet. Communication from lower realms may ascend to higher ones and blessings from higher realms may descend to lower ones and be disseminated to all. Because the cosmic axis is an idea that unites a number of concrete images, no contradiction exists in regarding multiple spots as the center of the world. The symbol can operate in a number of locales at once. Mount Hermon was regarded as the cosmic axis in Canaanite tradition, from where the sons of God are introduced descending to lower realms. (1 Enoch 6:6) The ancient Greeks regarded several sites as places of earth's navel stone, notably the oracle at Delphi, while still maintaining a belief in a cosmic world tree and in Mount Olympus as the abode of the gods. Judaism has the Temple Mount, Christianity has the Mount of Olives and Calvary, Islaam has Ka'aba, said to be the 1st building on earth, and the Temple Mount (Dome of the Rock).