The rising of the body's own energy through the stages of consciousness is the whole account here, told as a man carried upward past the levels of ordinary awareness. The third heaven is the highest reach of that climb, the current lifted from the lower centers up the spine into the right side of the head, where the crown and its inner chambers open. Being unsure whether in the body or out of it is the honest report of that state, where the sense of the flesh thins and awareness stands free of it. Christ names the condition of the one in whom this current has already begun to rise.
What looks like a story about travel to a far-off heaven is the plainest possible map of energy moving up through a living person.
Third heaven: the highest station of consciousness, the awakened current arriving in the right hemisphere and its hidden chambers
The number 14: the doubled 7 of the body's centers, one full round of the current completed twice over