The closest thing Scripture says to there being different levels of heaven is found in 2 Corinthians 12:2, “I know a man in Christ who fourteen years ago was caught up to the third heaven. Whether it was in the body or out of the body I do not know—God knows.” Some interpret this as indicating that there are three different levels of heaven, a level for “super-committed Christians” or Christians who have obtained a high level of spirituality, a level for “ordinary” Christians, and a level for Christians who did not serve God faithfully. This view has no basis in Scripture.
Paul is not saying that there are three heavens or even three levels of heaven. In many ancient cultures, people used the term “heaven” to describe three different “realms”—the sky, outer space, and then a spiritual heaven. Although the terms are not specifically biblical, these are commonly known as the terrestrial, telestial, and celestial heavens. Paul was saying that God took him to the “celestial” heavens, as in the realm in which God dwells. The concept of different levels of heaven may have come in part from Dante’s Divine Comedy in which the poet describes both heaven and hell as having nine different levels. The Divine Comedy, however, is a fictional work. The idea of different levels of heaven is foreign to Scripture.
Scripture does speak of different rewards in heaven. Jesus said regarding rewards, “Behold, I am coming soon! My reward is with me, and I will give to everyone according to what he has done” (Revelation 22:12). Jesus said that when He comes He will have with Him rewards to give to people on the basis of what they have done. This shows us that there will be a time of reward for believers. In 2 Timothy 4:7–8, we read the words of Paul as he closes out his ministry: “I have fought the good fight, I have finished the race, I have kept the faith. Now there is in store for me the crown of righteousness, which the Lord, the righteous Judge, will award to me on that day—and not only to me, but also to all who have longed for his appearing.”
Only those works that survive God’s refining fire have eternal value and will be worthy of reward. Those valuable works are referred to as “gold, silver, and costly stones” (1 Corinthians 3:12) and are those things that are built upon the foundation of faith in Christ. Those works that will not be rewarded are called “wood, hay, and stubble;” these are not evil deeds but shallow activities with no eternal value. Rewards will be distributed at the “judgment seat of Christ,” a place where believers’ lives will be evaluated for the purpose of rewards. “Judgment” of believers never refers to punishment for sin. Jesus Christ was punished for our sin when He died on the cross, and God said about us: “I will forgive their wickedness and will remember their sins no more” (Hebrews 8:12). What a glorious thought! The Christian need never fear punishment, but can look forward to crowns of reward that he can cast at the feet of the Savior. In conclusion, there are not different levels of heaven, but there are different levels of reward in heaven.
 Got Questions Ministries. (2010). Got Questions? Bible Questions Answered. Bellingham, WA: Logos Bible Software.