The three remaining texts in Acts do not add to the picture but prop up what is already standing tall and clear: Acts 14:15 tells us that God made “heaven and earth and sea” and 17:24 that God is the Lord of “heaven and earth” and 22:6 tells us that a bright light came from “heaven,” another one of those “up there and beyond and from God” texts. But, that means we can turn to Paul’s use of the word heaven and we begin in Romans 1:18.
“For the wrath of God is revealed from heaven against all ungodliness and wickedness of those who by their wickedness suppress the truth.”
God’s wrath against the suppression of truth, against sin in its many forms, comes from heaven down to earth.
Second, there’s an issue here: is the wrath revealed from heaven or is this God’s wrath from heaven that is revealed or is the wrath from the God of heaven? There is enough ambiguity in the language for us not to get too confident about any of these; enough ambiguity for us to permit the ambiguity to give us the impression that is reasonably clear — wrath of God from heaven revealed on earth — even if we can’t know more precisely.
Third, heaven refers here to a place or dimension out of which God acts in judgement against sinners and his act of judgment is on earth (the focus of this text) — in God’s letting humans ruin themselves by their own choice.