It is easy to assume that multiple levels of heaven exist because of Paul’s statement in 2 Corinthians 12:2. He wrote, “I know a man in Christ who fourteen years ago—whether in the body I do not know, or out of the body I do not know, God knows—such a man was caught up to the third heaven.” Paul’s words might even cause some Christians to wonder “which heaven” they will occupy when they die. However, his reference to the third heaven simply described God’s exclusive dwelling place, which differs from the other "heavens" mentioned in Scripture.
The word “heaven” appears multiple times in the Bible but does not always refer to the place God dwells. Instead, it can refer to one of three locations depending on its context:
One usage describes the immediate skies above where clouds are located, and birds fly (Genesis 7:19; Acts 11:5).
Another usage indicates outer space, where stars and planets reside (Jeremiah 8:1-2; Nehemiah 9:6).
The third usage describes God’s literal dwelling place outside of the physical universe; Paradise (Deuteronomy 26:15; 1 Kings 8:30; 2 Corinthians 12:2-4).
Nowhere does the Bible teach or infer that God’s dwelling place contains multiple levels or that believers will occupy different heavens based on their earthly works. Rather, the Scriptures declare that everyone who places their faith in Jesus Christ, the Son of God, for their redemption will be born again and dwell in Heaven with God when they die (2 Corinthians 5:6-8; Philippians 1:21-24; Luke 23:42-43).
The only deviation from this proclaimed fact in Scripture will be when God destroys the current physical universe by fire and creates a new Heaven and Earth for Himself and all believers to dwell together forever (Isaiah 66:22; Isaiah 65:17-25; Revelation 21:1-5; 2 Peter 3:13).
Therefore, whenever a passage confuses you, it always helps to read numerous verses before and after it for clarity and context. This practice helps define the passage's intended meaning and will assist you in debunking cult claims not taught in Scripture—such as people occupying multiple heavens.
I hope this information has been helpful and informative in answering this question.
