The heavens:
(Also known as:) The second heaven, the deep; the universe.
The depth or the deep mentioned in the Bible is the universe; the Bible also refers to this as the sea. It is situated within the central sphere of heaven and is the deepest, darkest and coldest part of God. It is our space. (Universe)
Terrestrial life is in the second heaven, or the heavens.
Earth:
(Also known as:) matter, the expanding cosmos, the many waters, (the atmosphere surrounding each of the many waters is not shown; this atmosphere is the first heaven, the one that gives us breath and rain.
When we die.
Although we as humans are clothed in matter, we too have our eternal home – just like the invisibles of heaven. When we die – so called – and drop our earthly garments, our worn out, diseased or battered clothing will return to the dust from which it came, and we will return to heaven of heavens and to one of the principalities known as paradise. While we are there we are as the angels and all the hosts of heaven. We will not be angels, as people like to think. We are “lower than the angels.” Nor will we be in the presence of God. God’s power and radiant light is above and beyond the third heaven.
I think this is the proper time to mention that heaven is also within us. The human soul was designed in the image and likeness of God to be in communion with the Almighty Energy and Light.
God is in all, around all and through all.
I think we are ready to look at the Genesis.
The Many Waters 