From Wikipedia:
New Testament
In 2 Corinthians Paul the Apostle writes, "I know a person in Christ who fourteen years ago was caught up to the third heaven—whether in the body or out of the body I do not know; God knows. And I know that such a person—whether in the body or out of the body I do not know; God knows—was caught up into Paradise and heard things that are not to be told, that no mortal is permitted to repeat."[6] According to E. W. Bullinger, the Greek says "caught away", not "caught up" possibly reflecting Jewish beliefs that Paradise was somewhere other than the uppermost heaven.[7]
Ideas about the system of "heavens" held by Jews and Christians in first-century communities are also evident in the non-canonical Second Book of Enoch (see previous section).
New Testament apocrypha
According to the Apocalypse of James,[8] John the Baptist dwells in the Third Heaven.
It seems Paul was familiar with, and believed in, the apocryphal book of Enoch. The idea of heaven and paradise being the same thing makes much more sense to me without Watchtower goggles on. According to Islam, each level of heaven is made of different things, the third heaven being made of pearl.
Interesting. Complete bullshit, but interesting.