Heaven" and "heavens" are used many times in the Bible, with a couple of variations of meaning. Sometimes it is relatively literal, including times when the Lord is identified with it (“Our Father, who art in the heavens,” for instance), meaning heaven as the eternal home for people who chose to do what is good in this life and let the Lord lead them to a love of being good. In other references, particularly when it is paired with “earth” or other lesser ideas (“In the beginning God created the heavens and the earth,” for instance), “heaven” or “heavens” means our internal life as opposed to our external life. In a way, these two meanings are really the same. If you think about the importance of your deepest thoughts and feelings, you can see that they are the “real” you, much more so than your body is. The relationship between the spiritual world and the natural world is similar; the spiritual world is the “real” one, and controls the natural world the same way our thoughts and feeling control our actions. So in both cases, “heaven” describes a deeper reality that we will enter fully after we die.

1733. 'Possessor of heaven and earth' means the conjunction of the Internal Man, or Jehovah, with the Interior and the Exterior Man. This is clear from the meaning of 'heaven and earth'. That which is interior in man is called 'heaven', and that which is exterior 'earth'. The reason heaven means that which is interior in man is that man as regards interior things is an image of heaven, and so a miniature heaven. The Lord's Interior Man primarily is heaven, for the Lord is the All in all of heaven, and thus heaven itself. The exterior man's being called 'the earth' follows as a consequence of this. Here also is the reason why 'the new heaven and the new earth' described in the Prophets and in the Book of Revelation is used to mean nothing other than the Lord's kingdom and every person who is the Lord's kingdom, that is, who has the Lord's kingdom within him. As regards heaven and earth having these meanings, see 82, 911, for heaven, and 82, 620, 636, 913, for earth.

[2] That 'God Most High, Possessor of heaven and earth' here means the conjunction of the Internal Man with the Interior and Exterior Man in the Lord becomes clear from the consideration that the Lord as regards the Internal Man was Jehovah Himself; and because the Internal Man or Jehovah guided and instructed the External Man - as the Father did the Son - the External Man considered in relation to Jehovah is therefore called the Son of God, but in relation to the mother the Son of Man. The Lord's Internal Man, which is Jehovah Himself, is that which is here called 'God Most High', and until complete conjunction or union had taken place it is called 'Possessor of heaven and earth', that is, Possessor of all that resided in the Interior and Exterior Man, which, as has been stated, is here meant by 'heaven and earth'.