The Bible refers to heaven in both physical and symbolic ways.

In the physical sense heaven is often referred to as having 3 levels.

   1     The immediate atmosphere of earth.

             a     God made the expanse, and separated the waters which were below the expanse from the waters which were above the expanse; and it was so.  God called the expanse heaven. And there was evening and there was morning, a second day. Genesis 1:7,8

             b      I will destroy humanity whom I have created from the face of the earth, both humans and beasts, creeping thing and birds of heaven Genesis 6:7

   2     The solar system and universe

             a     And take heed, lest you lift up your eyes to heaven, and when you see the sun, the moon, and the stars, all the host of heaven, you feel driven to worship them and serve them, which the Lord your God has given to all the peoples under the whole heaven as a heritage.  Deuteronomy 4:19

   3     The presence of God or the spirit realm

             a     But will indeed God dwell on the earth? Behold, heaven and the heaven of heavens cannot contain You. 1 Kings 8:27

             b     The point of what we are saying is this: We do have such a high priest, who sat down at the right hand of the throne of the Majesty in heaven. Hebrews 8:1

In the Symbolic interpretation there are also three heavens referring to the periods of time when the earth has been under different spiritual rule as in 2 Peter 3

   1     The first Heaven-The earth before the flood was ruled by the Angels and was destroyed by God for the wickedness of mankind and the descendants of the angels inhabiting the earth.

             a     The Nephilim were on the earth in those days, and also afterward, when the sons of God came in to the daughters of men, and they bore children to them. Those were the mighty men who were of old, men of renown.  Then the LORD saw that the wickedness of man was great on the earth, and that every intent of the thoughts of his heart was only evil continually. The LORD was sorry that He had made man on the earth, and He was grieved in His heart. The LORD said, "I will blot out man whom I have created from the face of the land, from man to animals to creeping things and to birds of the sky; for I am sorry that I have made them." Genesis 6:4-7

             b     For when they maintain this, it escapes their notice that by the word of God the heavens existed long ago and the earth was formed out of water and by water, through which the world at that time was destroyed, being flooded with water. 2 Peter 3:6 

   2     The second Heaven– This present evil world ruled by Satan.

             a     So it will happen in that day, That the LORD will punish the host of heaven on high, And the kings of the earth on earth. Isaiah 14:13

             b     But by His word the present heavens and earth are being reserved for fire, kept for the day of judgment and destruction of ungodly men. 2 Peter 3:7 

   3     The third Heaven-The future kingdom of God and Jesus “On Earth as it is in Heaven”

             a     Then the seventh angel sounded; and there were loud voices in heaven, saying, "The kingdom of the world has become the kingdom of our Lord and of His Christ; and He will reign forever and ever." Revelation 11:15

             b     I know a man in Christ who fourteen years ago–whether in the body I do not know, or out of the body I do not know, God knows–such a man was caught up to the third heaven.  2 Corinthians 12:2 

             c     But according to His promise we are looking for new heavens and a new earth, in which righteousness dwells 2 Peter 3:13