Boyd’s Bible Dictionary:

(heaved). Firmament (Gen. 1:1; Matt. 5:18). Abode of God (1 Kings 8:30; Dan. 2:28; Matt. 5:45). Paradise (Luke 23:43).

Concise Bible Dictionary:

The principal words so translated are shamayim, from “the heights,” and οὐρανός. They are used in a variety of senses: as
1. The atmosphere in which the birds fly, and the lightning appears, and from whence the rain descends (Gen. 7:23; Deut. 11:11; Dan. 4:21; Luke 17:24). It will pass away (2 Pet. 3:10,12).
2. The firmament or wide expanse in which are seen the sun, moon, and stars (Gen. 1:14-15,17).
3. The abode of God, where His throne is (Psa. 2:4; Psa. 11:4; Matt. 5:34). Whence the Lord descended and to which He ascended, and where He was seen by Stephen (Mark 16:19; Acts 7:55; 1 Cor. 15:47).
4. The abode of angels (Matt. 22:30; Matt. 24:36; Gal. 1:8).
It is important to see that, in forming the present system of this world, God made a heaven to this earth, so that the earth should be ruled from heaven. The blessing of the earth, either materially or morally, depends upon its connection with heaven. This blessing will be full when the kingdom of the heavens is established in the Son of Man, and He will come in the clouds of heaven (Psa. 68:32,35). It is the place of angelic power, “the principalities and powers in the heavenly places” being angelic, Satan and his angels, though fallen, still being among them (Job 1:6; Job 2:1; Rev. 12:7-9).
That there are various heavens is evident; Satan cannot have entrance into the glory, and Paul speaks of being caught up into the third heaven (2 Cor. 12:2); and the Lord Jesus passed through the heavens, and we read of “the heaven of heavens” (Deut. 10:14; 1 Kings 8:27). Very little is said of the saints going to heaven, though their citizenship is there now (Phil. 3:20); but they are to be where Jesus is, and He went to heaven, and prepared a place for them. In the Revelation the four and twenty elders are seen in heaven sitting on “thrones.” To Him that sitteth on the throne, and to the Lamb be glory forever and ever. Amen. Believers “look for NEW HEAVENS and a new earth, wherein dwelleth righteousness” (2 Pet. 3:13; Rev. 21:1).

From Anstey’s Doctrinal Definitions:

Scripture speaks of “the third heaven” as being the abode of God Himself (2 Cor. 12:2). Since there could not be anything higher than this, we conclude that there are three heavens:
•  The created heavens—(Gen. 1:1, 8; Psa. 19:1, etc.). This is the physical heavens where the stars shine (Gen. 22:17) and where the birds fly (Jer. 4:25). (Some see the airy atmosphere and outer space as being two different heavens, but Scripture does not distinguish them – Gen. 1:14-17, 20.)
•  The realm of spiritual activity (Eph. 1:3, 20; 2:6; 3:10; 6:12 – “the heavenlies”). Christians are seated in Christ in this sphere with their spiritual blessings (Eph. 1:3; 2:6). Satan also moves in this sphere and works to hinder the believer’s enjoyment of his blessings (Eph. 2:2), and thus there is a spiritual conflict there (Eph. 6:11-12).
•  The abode or dwelling place of God—“the heaven of heavens” (Deut. 1:39; Josh. 2:11; 2 Chron. 2:6; Psa. 11:4, etc.). It is where Christ is (Luke 24:51), and where the souls and spirits of the redeemed are with Christ (Luke 23:43; 2 Cor. 5:6-8; Phil. 1:23). It is referred to by Paul as “the third heaven” (2 Cor. 12:2).

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