The third heaven is the pattern of the kingdom of heaven here on earth. Christ in us and we in Christ can mean the same as God within us and we in God as we are made in His image and as Spiritually born again Christians we now see the kingdom of God within the Spiritual realm.
Third Heaven - This is where God, Jesus and the holy angels dwell plus the very breath of just men dwell as when we die it is that breath that returns back to God. It is called “The heaven of heavens,” (Deuteronomy 10:14; 1 Kings 8:27; Psalms 115:16; 148:4). (1Kings 8:27) - “The heavens, even the highest heaven, cannot contain you. The third heaven is beyond the space and stars. Where no man has seen by telescope. This heaven is the dwelling-place of God (John 3:13).
Rev 4:4 John now sees twenty-four elders seated around the throne of God. The twenty-four elders in the heavenly sanctuary of God are responsible for worship, for the music of worship, and as such they stand as the gatekeepers of the house of God. The Elders in the Church here on earth are patterned after those in the heavenly realm, 1 Chronicles 24:7-19; 25:6-31; 26:12-19. These elders are clothed in white raiment which represents Gods glory in them and they have gold crowns upon their heads as they are Gods royal priesthood. The elders are representative of Gods chosen generations that he has called out of darkness into his marvelous light, 2 Peter 2:9 that are asleep in the grave and those who remain alive as God’s witnesses during the seven trumpet soundings before Jesus returns. We are that royal priesthood here on earth, 1 Peter 2:9.
John 3:5 Jesus answered, Verily, verily, I say unto thee, Except a man be born of water and of the Spirit, he cannot enter into the kingdom of God.
John 3:6 That which is born of the flesh is flesh; and that which is born of the Spirit is spirit.
Col 3:1 If ye then be risen with Christ, seek those things which are above, where Christ sitteth on the right hand of God.
Col 3:2 Set your affection on things above, not on things on the earth.
Col 3:3 For ye are dead, and your life is hid with Christ in God.
Col 3:4 When Christ, who is our life, shall appear, then shall ye also appear with him in glory.