His dividing the light from the darkness in verses 4 and 5 has been interpreted as the separation of heaven into two sections: day (God's throne) and night (where our universe is contained).
[4] The ambiguity of the term shamayim in the Hebrew Bible, and the fact that it's a plural word, give "heavens" various interpretations regarding its nature, notably the ascension of the prophet Elijah.
In the non-canonical Second Book of Enoch, Third Heaven is described as a location "between corruptibility and incorruptibility" containing the Tree of Life, "whereon the Lord rests, when he goes up into paradise."
(verse 6) In contrast with the common concept of Paradise, the Second Book of Enoch also describes it as "a very terrible place" for those who do wrong, with "all manner of tortures" inflicted by merciless angels on "those who dishonour God, who on earth practice sin against nature," including sodomites, sorcerers, enchanters, witches, the proud, thieves, liars and those guilty of various other transgressions.
[8] Ideas about the system of "heavens" held by Jews and Christians in first-century communities are also evident in the non-canonical Second Book of Enoch (see previous section).
LDS theology interprets the third heaven to be the Celestial Kingdom, the highest of three degrees of glory rewarded by God following the resurrection and final judgment.