Where is the location of the 3rd Heaven you mention when discussing the parable of the rich man and Lazarus?

Question from a reader:

When discussing the parable of the rich man and Lazarus, you indicated that it is referring to the 3rd Heaven. I think it is referring to the location of Heaven before Christ’s ascension. Perhaps the saints of the Old Testament went to “Abraham’s Bosom” and after the ascension, heaven moved. Since Jesus hadn’t ascended, maybe he wasn’t referring to Intermediate Heaven. Support for this perhaps can be found in Ephesians 4:8-10. This isn’t my original thought...more from studying Kay Arthur’s precepts and Irwin Lutzer’s One Minute after ...