Question: where does the bible talk about the third heaven?
Answer: A third concept of Heaven, also called shamayi h'shamayim (שׁמי השׁמים or "Heaven of Heavens"), is mentioned in such passages as Genesis 28:12, Deuteronomy 10:14 and 1 Kings 8:27 as a distinctly spiritual realm containing (or being traveled by) angels and God.