The three degrees of glory are described in Section 76 of the Doctrine and Covenants. In the preface to Section 76 in the LDS edition of the Doctrine and Covenants, the following explanatory text is given:
A vision given to Joseph Smith the Prophet and Sidney Rigdon, at Hiram, Ohio, February 16, 1832. Prefacing his record of this vision the Prophet wrote: "Upon my return from Amherst conference, I resumed the translation of the Scriptures. From sundry revelations which had been received, it was apparent that many important points touching the salvation of man had been taken from the Bible, or lost before it was compiled. It appeared self-evident from what truths were left, that if God rewarded every one according to the deeds done in the body, the term 'Heaven,' as intended for the Saints' eternal home, must include more kingdoms than one. Accordingly, while translating St. John's Gospel, myself and Elder Rigdon saw the following vision." It was after the Prophet had translated John 5:29 that this vision was given. (History of the Church 1: 245—252)
The celestial kingdom is the highest of three heavens or heavenly kingdoms. It is thought to be the "third heaven" referred to by the Apostle Paul in the King James Version of 2 Corinthians 12:2 and it is said by Latter-day Saints to correspond to the "celestial bodies" and "glory of the sun" mentioned in 1 Corinthians 15:40-41.
The three heavens refer to the sky, outer space, and where God resides. These are not three kingdoms ruled bey various rulers. Refer to the Old Testament and the New Testament for identifying marks of each such as birds in the flying in the air, stars sparkling in the night and "Heaven" where God's throne is. It was these layers Paul spoke of.
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