Brauch writes, “In the time of Paul some Jews made a finer distinction than that made in the Old Testament, dividing the heavens into five (3 Apocalypse of Baruch 11:1), into seven spheres (Testament of Levi 3:1; Ascension of Isaiah 9; in the Talmud b. Hagigah 11b), and into ten (2 Enoch 20:3b; 22:1).” Walter Kaiser, Peter H. Davids, F.F. Bruce, and Manfred Brauch, Hard Sayings of the Bible (Downers Grove, IL: InterVarsity, 1996), 2 Corinthians 12:2 “The Third Heaven.” Additionally, the pseudepigraphical work (The Apocalypse of Moses, 37:5) refers to the “third heaven.” Cited in Colin G. Kruse, 2 Corinthians: An Introduction and Commentary, vol. 8, Tyndale New Testament Commentaries (Downers Grove, IL: InterVarsity Press, 1987), 195.