"And no man hath ascended up to heaven, but he that came down from heaven, even the Son of man which is in heaven." Here is another of those hidden meanings which place Jesus among the great mystics. He says that no man can go to heaven unless he came from heaven and that he can neither go to, nor come from heaven unless he is already there.
This is in line with the idea that the Truth knows neither yesterday, to-day nor to-morrow. It knows sequence but not time. Only that can return to heaven which was born in heaven, and since heaven is not a place, but a state of consciousness, the return must be a recognition that heaven is already within. The son of man, who is also the son of God, is already in heaven and knows it not. (page 125)