There really isn't much biblical information regarding heaven itself. Paul states there are three heavens, the first consisting of the atmosphere we live in, the second being outer space containing the galaxy and universe and the third where God abides.

The best information I can find regarding the process of death to heaven is that when we die we rest in the grave and that upon Jesus return we are resurrected as He was after His crucifixion. I can find no justification for the concept of an eternal place of torment for those who do not accept Christ's gift of grace and justification before the just and Holy Father.

I have read where theories of Hell and immediate ascension to heaven occur, but there are too many passages that point to the idea that the penalty for sin is death (Rom 6:23), not eternal torment. The idea that those who do not accept the gift of grace would perish makes more sense from a naturalist perspective as those who reject God fear not being remembered, not making a lasting impression. Many people just want to make it into the history books. They do not naturally fear eternal fire and torment.

From my study, those who completely reject God will pass away after their death to exist no more. Those who accepted Jesus as their sin offering will abide in the New Jerusalem with God and those who proclaimed to know God, used His name, but were not faithful or turned away from God during their lifetime will be judged and suffer a second death where they will no longer exist.

Heaven. Revelation 21 is the best description we have of heaven, where the earth is renewed with a new Jerusalem which will be the abiding place for the children of God and our Father.