Q. Can you tell me what or where is third heaven?
A. The phrase “third Heaven” was mentioned by Paul in 2 Cor. 12:2.
Since he was writing to Greeks in Corinth he used the Greek view that the first heaven is our atmosphere where the clouds appear, what we call the sky. They believed the second heaven contains the vast reaches of the universe with the planets and stars we see at night. And the third heaven is the Throne of God, not visible to us. This is the place Paul said he visited in 2 Cor. 12.
The specific location of the “third” heaven is not known to us. Some believe it’s actually another dimension, perhaps parallel to ours.