I knew a man in Christ fourteen years ago, (whether in the body, I cannot tell; or whether out of the body, I cannot tell: God knows;) such a one caught up to the third heaven.
All Commentaries on 2 Corinthians 12:2 Go To 2 Corinthians 12
Ambrosiaster
AD 400
Paul mentions both things because either is possible. It may seem to someone that it is nothing much to be caught up into the third heaven, since that is where the moon is, but that is not right. What this means is that he was caught up beyond all the stars of the universe into the heaven which is third in the hierarchy of spiritual heavens. Commentary on Paul’s Epistles.