Three Levels of Heaven?

Reasoning from Scripture, Dr. James White of Alpha & Omega Ministries briefly refutes the Mormon teaching that there are three levels of heaven to which man may attain. He writes:

The teaching that there is a special place reserved only for people who have completed certain ceremonies and endowments in a temple on earth, who themselves will progress to becoming gods themselves, is completely without support in the Bible, and in fact is flatly and utterly contradicted by the teachings of God’s Word.

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