heavenly realms: There are many different levels and types of heavens, but they are all still within the world of samsara where one is subject to suffering, death, and reincarnation. The lowest level includes the six heavens of the desire sphere: the Heaven of the Four Great Kings and the lower celestial beings, Trayastrimsa or the Heaven of the Thirty-three Gods (ruled by Indra/Sakya),” Suyama (ruled by King Yama), Tusita (home of the future Buddha Maitreya), Sunirmita (the Heaven of Pleasant Transformations), and Paranirmita (abode of Mara).
There are also heavens located in the form and formless worlds. The Christian concept of heaven would be located in the lower heavens of the desire sphere. Although the gods or devas and those living here may live for a very long time, they will still have to reincarnate and pay their karmic debts accumulated in previous lives when their merit has expired.