Dear Valis... peace to you!
And at risk of chagrining dear JMalik, I wish to say that the man Paul knew was the Apostle John, and that the 'third' heaven is the Courtyard of the Priests in my Father's 'temple' compound. The Most Holy is the 'first' heaven... or holy of holies; the Holy is the 'second' heaven... and so on and so on, as one draws farther away from the Most Holy.
There is:
1. The 'inner' Courtyard of the priests (3rd)
2. The 'outer' Courtyard of the priests (4th)
3. The Court of Israel (5th)
4. The Court of Women (6th)
5. The Court of Gentiles (nations) (7th)
Note, there are even more 'heavens', for this is the spirit realm: there are territories and principalities, etc., formerly ruled by spirits.
And 'heaven' or 'the heavens' (excluding that which is in the physical world, the atmosphere, sky, where birds and planes fly), is simply the spirit realm, which is not reachable by traveling distance, but being granted 'entry' by God, through Christ (John 10:7; 14:6). One must come to be 'in spirit' to gain entry, for flesh and blood cannot enter. (John 4:4)
However, one does not actually 'go' anywhere, until such time as one 'ascends', as did my Lord and as will my brothers upon his return. And at that time one simply is resurrected a spirit... or puts off flesh and is changed to become a spirit... so that such one can 'enter' completely. In this way, that which is partial, which we see 'partially' is 'done away with'... because 'that which is complete'... will have arrived.
I hope this helps, and I bid you peace.
A slave of Christ,
SJ