1. The first heaven is the atmospheric heavens. This is the clouds and where the birds fly (Ps. 8:8, 77:17-18, 79:2, 104:12).Paul says God took him to heaven and told him things that he couldn't share with others (2 Cor. 12:2, Matt. 5:45, 6:9, 16:17). He was referring to the third heaven-the abode of God.
2. The second heaven is the starry heavens. This is the moon and the stars (Gen. 22:17, Ps. 8:3, Isa. 13:10)
3. The third heaven is the abode of God. We pray to the Father in heaven.