I assume you are referring to HUMAN people in asking this question. We know that God (who consists of THREE PERSONS, the Father, the Son, and the Holy Spirit) is in heaven (Psalm 2:4; Psalm 11:4; Psalm 123:1; Isaiah 66:1). One of His names is El Shaddai, which means “God Almighty.” The first mention is in Genesis 17:1 where we read, “Now when Abram was ninety-nine years old, the LORD appeared to Abram and said to him, ‘I am Almighty God; walk before Me and be blameless.’”

Now let’s consider the HUMANS who are in heaven. There were two persons in the Old Testament who were caught up to heaven without dying: Enoch and Elijah. We read of Enoch’s translation to heaven in Genesis 5:21-24, “Enoch lived sixty-five years, and begot Methuselah. After he begot Methuselah, Enoch walked with God three hundred years, and had sons and daughters. So all the days of Enoch were three hundred and sixty-five years. And Enoch walked with God; and he was not, for GOD TOOK HIM.” If you read the whole chapter, you will see the genealogy of Adam and after telling us how many years they LIVED and then we read, “and HE DIED.” Not so with Enoch, for God “took him to heaven without dying.” We know for sure that he never died based on Hebrews 11:5, “By faith Enoch was taken away so the HE DID NOT SEE DEATH, “and was not found, because God HAD TAKEN HIM.” People looked for Enoch, but they searched in vain for he was in heaven. We read of Elijah’s translation to heaven in 2 Kings 2:11, “then it happened, as they continued on and talked, that suddenly a chariot of fire appeared with horses of fire, and separated the two of them; and Elijah WENT UP BY A WHIRLWIND TO HEAVEN.” In verse 17 we learn that they sent fifty men to look for him, “and they searched for three days but DID NOT FIND HIM.” So, both men were taken to heaven without dying and are still in heaven.

There is one other Person who was taken BODILY to heaven, that is Jesus Christ (yet He had died and was resurrected before then). We read of this in Acts 1:9-11, “Now when He had spoken thee things, while they watched, He was TAKEN UP, and a could received Him out of their sight. And while they looked steadfastly TOWARD HEAVEN AS HE WENT UP, behold, two men stood by them in white apparel, who also said, ‘Men of Galilee, who do you stand gazing up into heaven? This same Jesus, WHO WAS TAKEN UP FROM YOU INTO HEAVEN, will so come in like manner as you saw Him go into heaven.’” Jesus Christ is still “sitting on the right hand of God” in heaven (Ephesians 1:20; Hebrews 1:3; 10:12; 12:2) until God the Father sends Him back to earth to subdue His enemies and to set up His kingdom (Psalm 110:1 with Matthew 24:29-30; 25:31).

But there are countless other humans in heaven in a heavenly city called the New Jerusalem. Unlike Enoch and Elijah, these all DIED in faith and the moment they died their “spirits” departed from their bodies and were taken to this heavenly city (Hebrews 11:13-16). They are living there with ANGELS, GOD, other believers, and JESUS (in His glorified Human Body). We see this wonderful truth in Hebrews 12:22-24, “But you have come to Mount Zion and to the CITY OF THE LIVING GOD, THE HEAVENLY JERUSALEM, to an innumerable company of ANGELS, to the general assembly and church of the firstborn who are registered in heaven. To GOD the Judge of all, to the SPIRITS OF JUST MEN made perfect, to JESUS the Mediator of the new covenant.” Each time a believer dies he/she is “absent from the body, and present with the Lord” (2 Corinthians 5:8). But the day is coming when Jesus Christ will come to the air and resurrect their bodies which will be reunited with their spirits and then their WHOLE PERSON (body, soul, and spirit…1 Thessalonians 5:33) will be with the Lord in heaven forever (1 Thessalonians 4:13-18).  (DO)  (679.3)