<P> In Judaism, Christianity and Islam, the Third Heaven is a division of Heaven in religious cosmology . In some traditions it is considered the abode of God, and in others a lower level of Paradise, commonly one of seven . </P> <P> The early books of the Tanakh reference Heaven (Heb . Shamayim), but not a Third Heaven or a specific number of heavens . Heaven is mentioned several times in the first chapter of Genesis . It appears in the first verse as a creation of God . His dividing the light from the darkness in verses 4 and 5 this has been interpreted as the separation of heaven into two sections: day (God's throne) and night (where our universe is contained). In verse 8 heaven refers to the atmosphere over the earth in which birds fly, and in verse 14 it's the setting for the celestial lights, later identified (verse 16) as the sun, moon and stars . </P> <P> A third concept of Heaven, also called shamayi h'shamayim (שׁמי השׁמים or "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 . </P>

What is the third heaven in 2nd corinthians