The verse that you are referring to concerning the Son of man coming from heaven is John 3:13. It says “And no man hath ascended up to heaven, but he that came down from heaven, even the Son of man which is in heaven.” At the time Jesus spoke those words two men had actually gone to heaven. I’m speaking of Enoch and Elijah.

We read of Enoch in two different passages. Genesis 5:24 reads “And Enoch walked with God: and he was not; for God took him.” Then in Hebrews 11:4 we are told, “By faith Enoch was translated that he should not see death; and was not found, because God had translated him: for before his translation he had this testimony, that he pleased God.” Enoch was a true man of faith who “walked with God” and “pleased God.” One day “God took him” and we learn from our verse in Hebrews exactly what that means, for it said “God had translated him.” The word “translated” means “to transfer to another place,” so there is only one obvious conclusion: God transferred him from earth to heaven.” People obviously looked for him after God translated him to heaven, but he “was not found.”

We read of Elijah going to heaven in 2 Kings 2:1 and 11. Verse 1 revealed that “God would take him to heaven,” for it says “And it came to pass, when the LORD would take up Elijah into heaven by a whirwind, that Elijah went with Elisha from Gilgal.” In verse 11 “God did take him to heaven,” for it reads “And it came to pass, as they still went on and talked, that, behold, there appeared a chariot of fire, and horses of fire, and parted them both asunder; and Elijah went up by a whirlwind into heaven.” God was pleased with him too and decided to take him to heaven without seeing death. As in the case of Enoch, men also looked for Elijah, but in verse 17 we see that “they sought him three days, but found him not.”

The fact that these two men of faith have already gone to heaven begs the question, “Why did Jesus say of Himself “no man hath ascended up to heaven, but he that came down from heaven?” The Lord Jesus seems to imply that He alone has gone to heaven, yet we just saw that Enoch and Elijah went to heaven. I would suggest there are two possible explanations that could explain this, though I believe the first view is the correct one.

1) Jesus WENT to heaven “of His own volition” and “by His own power.” Enoch and Elijah were TAKEN to heaven “by God’s sovereign will” and “by His miraculous power.” In that sense, it can hardly be said that they “ascended up to heaven.”

2) The Lord Jesus ascended to the THIRD HEAVEN where God dwells and no man has ascended there. This view may be supported by Acts 2:34 which states “For David is not ascended into the heavens: but he saith himself, The LORD said unto my Lord, sit thou on my right hand.” The “heaven” that Enoch and Elijah went to was not the actual dwelling place of God, but was a place of comfort and bliss which is called “Abraham’s bosom” in Luke 16:21.  (179.5)  (DO)