A man's spirit ascending to heaven signifies that he has been lifted up in his spirit and away from the lower animal state to which sin made man's spirit fall.
That is why at Hebrews 12:23 it is "to the spirits of just men made perfect" that we draw close. Holiness is an ascent to heavenly places, matter not where the body that houses that spirit lives in a physical sense.
Isaiah 66:1 "Thus saith the LORD, The heaven is my throne, and the earth is my footstool: where is the house that ye build unto me? and where is the place of my rest?"
Thus you can stand right here on God's footstool and by means of your heavenly risen spirit be standing before God's throne.
Psalms 99:5 "Exalt ye the LORD our God, and worship at his footstool; for he is holy."
Psalms 132:7 "We will go into his tabernacles: we will worship at his footstool."
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Many are in for a fascinating revelation concerning how this really works.
We must understand that even here now our governments are said to rule in a spiritual heaven fallen as Satan from God's heaven. This is why there are so many stories of multiple stages to heaven, such as Paul saying he was caught up to the third heaven. (2 Corinthians 12:2) I will explain why the third in a moment.
(Leviticus 26:18-19 "And if ye will not yet for all this hearken unto me, then I will punish you seven times more for your sins. And I will break the pride of your power; and I will make
your heaven as iron, and
your earth as brass.."............................
Leviticus 26:23 "And if ye will not be reformed by me by these things, but will walk contrary unto me; Then will I also walk contrary unto you, and will punish you yet seven times for your sins. And I will bring a sword upon you, that shall avenge the quarrel of my covenant: and when ye are gathered together within your cities, I will send the pestilence among you; and ye shall be delivered into the hand of the enemy.")
This was the nations who rule in a sort of heaven, delivery God's justice upon his people to punish the unrepentant and purge out the repentant: Deuteronomy 28:23-26 "And thy heaven that is over thy head shall be brass, and the earth that is under thee shall be iron.
The LORD shall make the rain of thy land powder and dust: from heaven shall it come down upon thee, until thou be destroyed.
The LORD shall cause thee to be smitten before thine enemies: thou shalt go out one way against them, and flee seven ways before them: and shalt be removed into all the kingdoms of the earth.
And thy carcase shall be meat unto all fowls of the air, and unto the beasts of the earth, and no man shall fray them away."
Why did Paul say the third heaven, then? 2 Corinthians 12:2 "I knew a man in Christ above fourteen years ago, (whether in the body, I cannot tell; or whether out of the body, I cannot tell: God knoweth
such an one caught up to the third heaven."
I used to think that was because there is the firmament (expanse of the heavens where birds fly), the celestial heavens, and then God's heaven, but today I see it just a bit differently. All three of these heavens are spiritual.
Man's governments rule in the lowest or first heaven and unknown to them Satan rules over them in the second heaven.
God of course rules in the third or highest heaven as he is greater than all and we only illusion ourselves that we rule in the lower heavens unless he allows it. That is even and especially true of Satan ruling in a heaven which rules over man's governments.
And in the end all will be made to know as was made Nebuchadnezzar, , Daniel 4:32 "... know that the most High ruleth in the kingdom of men, and giveth it to whomsoever he will."
Daniel 4:17 "This matter is by the decree of the watchers, and the demand by the word of the holy ones: to the intent that the living may know that the most High ruleth in the kingdom of men, and giveth it to whomsoever he will, and setteth up over it the basest of men."
I will resist saying much more here, as we all must understand this in our time as we are able, that we not be gutted by the overwhelming shock of the difference as to how we saw it as babes.