God, who is light, inhabits a heaven bathed in light, the third heaven. The light where He dwells is so brilliant and dazzling that human eyes cannot survive it. Heaven is the dwelling place and throne of God, a place of the purest and most brilliant light, needing no sun, moon, or stars. God dwells there surrounded by unique and inapproachable glory. First Timothy 6:16 speaks of the Father as "dwelling in unapproachable light, whom no man has seen or can see," and this is the only place in the New Testament where the Greek word for unapproachable is used. The same truth appears in both testaments: God told Moses that no man can see His face and live (Exodus 33:20-23), and John 1:18 states that no one has seen God at any time, but the Son has declared Him. Psalm 104:1-2 pictures God covering Himself with light as with a garment, clothed with honor and majesty. In the end, the New Jerusalem comes down out of heaven having the glory of God. It needs no sun, moon, or temple, because the glory of God is its light, the Lamb is its lamp, and the Lord God Almighty and the Lamb are its temple. There is no night there, and God's servants will see His face and reign forever in everlasting light.

The Third Heaven is the place where Paul received a vision and heard an inexpressible language (II Corinthians 12:2-4). That heavenly speech surpasses every human tongue. All human languages, whether Hebrew, Aramaic, Greek, or any other, were developed by unclean people to describe a defiled reality, so none can compare with it. Because of this, God does not favor one human language over another. He chose to record His Word in three languages, each with different words for Deity, and He can express His will in any tongue. A believer therefore does not have to learn a particular language or pronounce sacred names a certain way to call on Him. What matters is a pure heart that is one with God, not a collection of sounds.