Is heaven a real place?

Heaven is a planet or place with spheres or belts, which are of themselves a universe to the inhabitants―each sphere being perfectly adapted to the wants of those inhabiting it.

The first and second spheres resemble earth in its material properties and surroundings. 

The first is so nearly allied by the interchange of magnetic and electric forces, passing from animal, vegetable and mineral life, giving the same sensations, so that the spirit on entering this sphere often mistakes it for his earthly home and vibrates between it and the earth.

Those spirits that are material remain in the first sphere, and coming in contact with earth-matter often clothe themselves in its magnetic condition, so as to be recognised by their friends―the element of earth being but little coarser than those of the first sphere.