"Heaven" is just simply another dimension whereby our spiritual selves exit our body and become another form of energy. Energy can neither be created nor destroyed. According to much of the study in the metaphysical community, there could be as many as 11 dimensions--maybe more. Time is unique to our dimension. Just as in our dimension, spirit entities have all kinds of degrees of benevolence towards themselves and us.
Just my "paradigm" (20 cents) worth.