This should be interpreted contextually. The Lord is speaking about men ascending up to Heaven in order to understand heavenly things, then returning to earth to tell others what they have seen and heard (v.12). Only the Son of Man -- who was in Heaven -- could come to earth to disclose heavenly things.
However, before the resurrection of Christ, both Enoch and Elijah were taken up to Heaven,.
That [no man] has [ascended to heaven] except for Jesus Christ.
Here are Jesus' own words that no man,except Himself, had ascended into heaven!
If Elijah went to heaven, how can he wright a letter to King Jehoram
years after this event?
The first heaven consists of the Earth’s atmosphere. The second heaven is
the vast reaches of space beyond the atmosphere.
There is also a third heaven: the home of God. The Apostle Paul saw this “third heaven,”
where God’s throne is,
in a vision (ii Cor. 12:1-2). This vision was so intensely realistic
that Paul was unable to tell if he was physically there, or if he was seeing it in his mind.
In Heb. 4:14, the phrase “into the heavens,” should be translated “through the heavens.”
We see that Jesus Christ passed through the first two heavens—Earth’s atmosphere and
outer space—as He ascended to the third heaven.
Certainly many have ascended to the first and second heavens by aircraft, spacecraft and
other means,this verse can only refer to the third heaven, where the Almighty God resides.
Some have said that Elijah ascended to heaven, which he did—but not to the third
heaven. He was taken by chariots of fire up into the first heaven (ii Kings 2:11).
The Hebrew word used for heaven here is the same as in Genesis 2:1.
Elijah did not die during this experience. In fact, Elijah wrote a letter to King Jehoram
years after this event (ii Chron. 21:12). Elijah had been miraculously transported to
another location on Earth.
The Bible states that the dead know nothing (Ecclesiastes 9:5, 10; Psalm 146:4).
If Elijah had died, he would not have known all that had happened, much less been
able to pen and post a prophetic letter!
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Enoch is included by Paul (in Hebrews 11) among the fathers who obtained
a good report through faith; but"these all , having obtained a good report
through faith, received not the promise" (Heb. 11:39). What promise?
The "hope of eternal life, which God, that cannot lie,
promised before the world began" (Titus 1:2).
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All the days of Enoch were three hundred and sixty-five years. Not just part of
his days, but all his days! If Enoch did not die - if he were changed to immortality
- and thus continued to walk with God, then his days would have been more than
three hundred and sixty-five years.
But the Bible plainly says that all his days were just that many, and no more!
Enoch and all the worthies of old will receive the promise of eternal life
at the return of Christ, the same time Christians obtain it (Heb. 11:40)
"These all died in faith, not having received the promises."
Paul tells us: Abel, Enoch, Noah, and the patriarchs and their wives. Heb 11:1-12
lists those who had faith and Enoch is included among them. Then in verse 13 Paul
proved that they had not inherited the promises by saying:
"These all [including Enoch] died in faith." But what about Paul's saying that Enoch
"should not see death"? There is more than one death mentioned in the Bible.
There is a first death, and there is a second death (Rev. 20:6).
The first death is appointed unto men (Heb. 9:27). That death cannot
be humanly evaded. It is inevitable, and that death Enoch died.
But Paul was not writing about that death. The phrase "should not see"
is in the conditional tense of the verb, having reference to a future event.
It is not in the past tense, that he "did not see" death - but that he
"should not see death." So this death that Enoch escaped by being
translated is one that he can escape in the future on certain conditions!
In John 8:51 Jesus said, "Verily, verily, I say unto you, If a man keep my saying,
he shall never see death" - shall never see - that is, suffer - the second death!
And again in John 11:26, "Whosoever liveth and believeth in me shall never die"
- or "shall not die forever."
The death which Enoch should escape must be the second death which will
never touch those who are in the first resurrection (Rev. 20:6).
And Enoch will be in the first resurrection because he met the conditions!
The second death shall never touch Enoch,because of his faith and obedience.
Enoch had faith. He believed God and walked with God, obeying Him.
Jesus did not speak of Himself, but spoke what the Father commanded Him.
God had translated him: for before his translation he had this testimony,
that he pleased God."