Conventional: The dwelling place of God, where He lives in perfect and everlasting communion with His children, who enter this state of perfect joy after physical death.
ACIM: The dwelling place that God created for His Son, where They are joined in perfect oneness and eternal peace, where They ceaselessly sing Their song of love to each other (see song of Heaven). Our home, in which we were created and which we never left. In contrast to conventional images, Heaven is reality itself, the only reality, and is a realm of pure spirit or mind, without space, form, perception, or change. There are no clouds, thrones, beards, harps, or wings. There are no bodies or passage of time. There is nothing but the pure oneness of Father and Son. “Heaven is not a place nor a condition. It is merely an awareness of perfect oneness” (T-18.VI.1:5-6). See eternity and Kingdom of God. See T-13.XI.3,6.