The Third Heaven is a spiritual division of the universe within Judeo-Christian cosmology. In some traditions it is considered the abode of God, and in others a lower level of Paradise, commonly one of seven
References to distinct concepts known as “Heaven” (Heb. Shamayim) occur in the very earliest books of the Old Testament. The first use of the word heaven, in Genesis 1:8 and 20 refers to the atmosphere over the earth in which birds fly. The second, mentioned in Genesis 1:14, is the setting for the celestial lights, later identified (Genesis 1:16) as the sun, moon and stars.
A third concept of Heaven, also called shamayi h’shamayim (םשמיה שמי: the “Heaven of Heavens”) is mentioned in such passages as Genesis 28:12, Deuteronomy 10:14 and 1 Kings 8:27 as a distinctly spiritual realm containing (or being traveled by) angels and God Himself.
Due to the ambiguity of the term “Heaven” as it is used in the Old Testament books, and the fact that the word in Hebrew, shamayim, (םשמי) is plural, a number of interpretations have been offered for various texts involving its nature, notably the assumption of the prophet Elijah.