In ACIM Jesus makes many clear references to a distinction between heaven and earth. He particularly uses the term "in heaven" as an opposite to "on earth". This clearly implies to most readers that heaven is some kind of place which is "not earth", which is "other than earth", which is "beyond earth", and which you can "be in" as an alternative to "being on earth".

"The Kingdom of Heaven is the dwelling place of the Son of God, who left not his Father, and dwells not apart from Him."

"Heaven waits for his return, for it was created as the dwelling place of God's Son."

Jesus clearly distinguishes that there are two places. You can be in heaven, and you can be on the earth. And they are not the same. Heaven is actually a vast realm of creation and living beings which earth barely has any awareness of. And heaven is a place you can "go to". Do not be deceived by statements such as "heaven is not a place", because this refers only to it not being localized in space. Heaven is everywhere, earth is nowhere.

It is also clear that heaven's properties are not like the properties of earth. We can bring some aspects of heaven "down" onto the earth, such as forgiveness which symbolizes heaven, and such as holy relationships which symbolize real relationships in heaven. Indeed earth can even "reflect" heaven. But it cannot BE heaven.

Jesus is clear that these are two states and two orders of reality and they are opposites. And even when earth is reinterpreted "as if part of heaven", it is still not the same. Nor is there any life outside of heaven, and earth is outside of heaven.

You can be on the earth, or in heaven. On the earth, your function is to forgive and heal to prepare your mind for God to take the final step, which literally takes you OFF the earth and INTO heaven. Back home to God where you belong. Heaven is your home. Earth is an alien world to you. Forgive the world and go home.

"Let me know that I am an Effect of God, and so I have the power to create like You. And as it is in Heaven, so on earth. Your plan I follow here, and at the end I know that You will gather Your Effects into the tranquil Heaven of Your Love, where earth will disappear, and separate things unite in glory as the Son of God."

"Jesus is the manifestation of the Holy Spirit, Whom he called down upon the earth after he ascended into Heaven, or became completely identified with the Christ, the Son of God as He created Him."

"He was "called down upon the earth"

"All power in Heaven and earth is therefore given him and he will share it with you when you have completed yours."

"Yet forgiveness is the means by which I will recognize my innocence. It is the reflection of God's Love on earth. It will bring me near enough to Heaven that the Love of God can reach down to me and raise me to my home."

"His holy will can never be denied, because his Father shines upon his mind, and lays before it all the strength and love in earth and Heaven."

"Forgiveness represents your function here. It is not God's creation, for it is the means by which untruth can be undone. And who would pardon Heaven? Yet on earth you need the means to let illusion go. Creation merely waits for your return to be acknowledged, not to be complete."

"Creation cannot even be conceived of in the world. It has no meaning here. Forgiveness is the closest it can come to earth. For being Heaven-borne, it has no form at all."

"The gifts of God are in my hands, to give to anyone who would exchange the world for Heaven."

"Father, in Heaven it is different, for there, there are no needs. But here on earth the miracle is closer to Your gifts than any other gift which I can give."

"For God's Will is done in earth and Heaven."

"The Thought God holds of you is like a star, unchangeable in an eternal sky. So high in Heaven is it set that those outside of Heaven know not it is there."

"The sky embraces it, and softly holds it in its perfect place, which is as far from earth as earth from Heaven. It is not the distance nor the time which keeps this star invisible to earth. But those who seek for idols CANNOT know this star is there."

"Yet he whom I forgive will give me gifts beyond the worth of anything on earth. Let my forgiven brothers fill my store with Heaven's treasures, which alone are real."

"The song of freedom, which sings the praises of ANOTHER world, brings to it hope of peace. For it REMEMBERS Heaven. And now it sees that Heaven HAS come to earth at last, from which the ego's rule has kept it out so long. Heaven has come because it found a home in your relationship on earth. And earth can hold no longer what has been GIVEN Heaven as its own."

"His Words are born in God, and come to you with Heaven's love upon them. Those who hear His Words have heard the song of Heaven, for these are the words in which all will merge as one at last."

"Accept the one illusion which proclaims there is no condemnation in God's Son, and Heaven is remembered instantly; the world forgotten, all its weird beliefs forgotten with it, as the Face of Christ appears unveiled at last in this one dream. This is the gift the Holy Spirit holds for you from God your Father. Let today be celebrated both on earth and in your holy home as well."

"Your will be done! In Heaven as on earth this is forever true."

"It does not matter if you think you are in earth or Heaven. What your Father wills for you can never change."

"You become the symbol of his Father here on earth."

"No-one on earth can grasp what Heaven is, or what its One Creator really means. Yet we have witnesses. It is to them that wisdom would appeal." "All power is given you in earth and Heaven. There is nothing that you cannot do."

"The Holy Spirit is the way in which God's will can be done on earth as it is in Heaven. Both Heaven and Earth are in YOU, because the call of both are in your wills, and therefore in your minds."

"It was only my DECISION that gave me all power in Heaven and earth."

"But God has given him a better Friend, in whom all power in earth and Heaven rests."

"In Heaven, means and end are one, and One with Him. This is the state of true creation, found not within time, but in eternity. To no-one here is this describable."

"His will is done because all power is given him in Heaven and on earth."

"It is His holiness that lights up Heaven, and that brings to earth the pure reflection of the light above, wherein are earth and Heaven joined as one."

"He denies NOT his own reality BECAUSE it is the truth. Just under Heaven does he stand, but close enough NOT to return to earth. For this relationship HAS Heaven's holiness. How far from home can a relationship so like to Heaven BE?"

"It does not judge your proper role. It but acknowledges the Will of God is done on earth as well as Heaven. It unites all wills on earth in Heaven's plan to save the world, restoring it to Heaven's peace."

"Forgiveness is an earthly form of love which as it is in Heaven has no form."

"Everyone on earth has formed special relationships, and, although this is not so in Heaven, the Holy Spirit knows how to bring a touch of Heaven to them here."

"It is the bond by which the giver and receiver are united in extension here on earth as they are one in Heaven."

"Just as your light increases every light that shines in Heaven, so your joy on earth calls to all minds to let their sorrows go, and take their place beside you in God's plan."

"For that is changeless, and has no effects which anything in Heaven or on earth could ever alter."

"As your function in Heaven is creation, so your function on earth is healing. God shares His function with you in Heaven, and the Holy Spirit shares HIS with you on earth."

"You want to see the sunlight and the glow of Heaven shining on the face of earth, redeemed from sin and in the Love of God."

"Prayer is a ladder reaching up to Heaven. At the top there is a transformation much like your own, for prayer is part of you. The things of earth are left behind, all unremembered."

"Today's idea takes another step toward quick salvation, and a giant stride it is indeed! So great the distance is that it encompasses, it sets you down just short of Heaven, with the goal in sight and obstacles behind. Your foot has reached the lawns that welcome you to Heaven's gate; the quiet place of peace where you await with certainty the final step of God. How far are we progressing now from earth!"

"And you will have conviction then of Him Who knows the function that you have on earth as well as Heaven."

"You can REFLECT HEAVEN here. But no reflections of the images of other gods must dim the mirror that would hold God's reflection in it. Earth can reflect Heaven or hell; God or the ego."

"The miracles you do on earth are lifted up to Heaven, and to Him. They witness to what you do not know, and, as they reach the gates of Heaven, God will open them. For never would He leave His own beloved Son outside them, and beyond Himself."

"How could there be a meeting place at all where earth and Heaven can be reconciled within a mind where both of them exist?"

"He understands all power in earth and Heaven belongs to him because of who he is."

"And then you hold the key that opens Heaven's gate, and brings the Love of God the Father down to earth at last, to raise it up to Heaven. God will take this final step Himself."

"Not yet is Heaven quite remembered, for the purpose of forgiveness still remains. Yet everyone is certain he will go BEYOND forgiveness, and he but remains until it is made perfect in himself."

"There is a hope of happiness in him so sure and constant he can barely stay, and wait a little longer with his feet still touching earth. Yet is he glad to wait 'til every hand is joined, and every heart made ready to arise and go with him. For thus is HE made ready for the step in which is all forgiveness left behind."

"You have been told that your function in this world is healing, and your function in Heaven is creating. The ego teaches that your function on earth is destruction, and that you have no function AT ALL in Heaven."

"But what is true in earth and Heaven is beyond your naming."

"Heaven remains your one alternative to this strange world you made and all its ways; its shifting patterns and uncertain goals, its painful pleasures and its tragic joys. God made no contradictions. What denies its own existence and attacks itself is not of Him. He did not make two minds, with Heaven as the glad effect of one, and earth the other's sorry outcome which is Heaven's opposite in every way."

"There IS no change in immortality, and Heaven knows it not. Yet here on earth, it has a double purpose, for it can be made to teach opposing things. And they reflect the teacher who is teaching them."

"The ego's logic is as impeccable as that of the Holy Spirit, because your mind has all the means at its disposal to side with Heaven or earth, as it elects. But let us again remember that both are in you."

"This is the ONLY justice Heaven knows, and all the Holy Spirit brings to earth."

"Because my feet are on the ground and my hands are in heaven, I can bring down the glories of Heaven to my brothers on earth."

"Your other life has continued without interruption, and has been and always will be totally unaffected by your attempts to dissociate."

"The body is the symbol of the world. Leave it behind. It cannot enter Heaven. But I can take you there anytime you choose. Together we can watch the world disappear and its symbol vanish as it does so."

I'm posting these quotes which focus on the ways that this world - Earth - is not created by God, is unlike God, and is the world WE made.

I'm posting these not in order to "be negative" or to attack the world or to make the world out to be something it's not. Nor am I trying to correct perception with these quotes - the true-perception view of this world is an entirely different topic.

I'm just offering a willingness to LOOK AT and recognize that ACIM is teaching that God DID NOT create this world, and that this is clearly stated. If God HAD created this world, the world itself would be perfect and would NOT be something requiring forgiveness, or needing salvation, and there would be no function for the Holy Spirit. The world HAS to be opposite to God's will in order for there to be any point to forgiveness at all.

"The world you see is an illusion of a world. God did not create it, for what He creates must be eternal as Himself. Yet there is nothing in the world you see that will endure forever. Some things will last in time a little while longer than others. But the time will come when all things visible will have an end."

"The world stands like a block before Christ’s face. But true perception looks on it as nothing more than just a fragile veil, so easily dispelled that it can last no longer than an instant. It is seen at last for only what it is. And now it cannot fail to disappear."

"A world forgiven cannot last. It was the home of bodies. But forgiveness looks past bodies. This is its holiness; this is how it heals. The world of bodies is the world of sin, for only if there were a body is sin possible. From sin comes guilt as surely as forgiveness takes all guilt away. And once all guilt is gone what more remains to keep a separated world in place?"

"For where God’s memory has come at last there is no journey, no belief in sin, no walls, no bodies, and the grim appeal of guilt and death is there snuffed out forever."

"You do not really want the world you see, for it has disappointed you since time began. The homes you built have never sheltered you. The roads you made have led you nowhere, and no city that you built has withstood the crumbling assault of time. Nothing you made but has the mark of death upon it. Hold it not dear, for it is old and tired, and ready to return to dust even as you made it."

"This aching world has not the power to touch the living world at all. You could not give it that, and so, although you turn in sadness from it, you cannot find in it the road that leads AWAY from it, into another world."

"Love always answers, being unable to deny a call for help, or not to hear the cries of pain that rise to it, from every part of this strange world you made, and do not want. The only effort you need make, to give this world away in glad exchange for what you did NOT make, is willingness to learn THE ONE YOU MADE IS FALSE."

"To give this sad world over, and exchange your errors for the peace of God, is but YOUR will."

"He MUST deny the world of pain, the instant he perceives the arms of love around him. "

"Your Father knoweth that you have need of nothing. In Heaven this is so. For what could you need in eternity? In YOUR world you DO need things, because it is a world of scarcity, in which you find yourself BECAUSE you are lacking."

"God’s Son is not a traveler through OUTER worlds. However holy his perception may become, no world OUTSIDE himself holds his inheritance."

"Salvation FROM the world lies ONLY here. My peace I GIVE you. TAKE it of me, in glad exchange for all the world has offered but to TAKE AWAY."

"The world is false perception. It is born of error, and it has not left its source. It will remain no longer than the thought which gave it birth is cherished. When the thought of separation has been changed to one of true forgiveness, will the world be seen in quite another light; and one which leads to truth, where all the world must disappear and all its errors vanish. Now its source has gone, and its effects are gone as well."

"The world was made as an attack on God. It symbolizes fear. And what is fear except love’s absence? Thus the world was meant to be a place where God could enter not, and where His Son could be apart from Him. Here was perception born, for knowledge could not cause such insane thoughts. But eyes deceive, and ears hear falsely."

"We must save the world. For we who made it must behold it through the eyes of Christ"

"The world you see cannot be the world God loves"

"It is not the world that makes peace seem impossible. It is the world you see that is impossible."

"I am come as a light into the world which DOES deny itself everything. It does this simply by dissociating itself from everything. It is therefore an illusion of isolation, MAINTAINED by fear of the same loneliness which is its illusion."

"My purpose, then, IS to overcome the world. I do not attack it, but my light must dispel it because of WHAT IT IS. Light does not ATTACK darkness, but it does shine it away."

"The world MUST despise and reject me, because the world IS the belief that love is impossible. YOUR reactions to me ARE the reactions of the world to God."

"My Kingdom is not of this world because it is in you. And you are of your Father. Your Kingdom is not of this world because it was given you from beyond this world."

"If you will accept the fact that I am with you, you are denying the world and accepting God."

"The world can add nothing to the power and the glory of God and His Holy Sons, but it can blind the Sons to the Father if they behold it."

"You cannot behold the world and know God. Only one is true."

"The world you see has nothing to do with reality. It is of your own making, and it does not exist."

"This world is not where you belong. You are a stranger here."

"Forget not the Kingdom of God for anything the world has to offer."

"Except for God’s teachers there would be little hope of salvation, for the world of sin would seem forever real. The self-deceiving must deceive, for they must teach deception. And what else is hell?"

"The world will end in an illusion, as it began. "

"The world will end when all things in it have been rightly judged by His judgment."

"When not one thought of sin remains, the world is over. It will not be destroyed nor attacked nor even touched. It will merely cease to seem to be."

"The world will end when its thought system has been completely reversed."

"The final lesson, which brings the ending of the world, cannot be grasped by those not yet prepared to leave the world and go beyond its tiny reach."

"The world will end in joy, because it is a place of sorrow. When joy has come, the purpose of the world has gone. The world will end in peace, because it is a place of war. When peace has come, what is the purpose of the world? The world will end in laughter, because it is a place of tears. Where there is laughter, who can longer weep?"

"The stars will disappear in light, and the sun, which opened up the world to beauty, will vanish. Perception will be meaningless, when it has been perfected. For everything that has been used for learning, will have no function."

""What profiteth a man if he gain the whole world and lose his own Soul?""

"The world is very tired, because it IS the IDEA of weariness. "

"Memory rises in your mind, peace must still surmount a final obstacle, AFTER which is salvation completed, and the Son of God ENTIRELY restored to sanity. For here your world DOES end."

"It seems to you the world will utterly abandon you, if you but raise your eyes. Yet all that WILL occur is YOU will leave the world forever. This is the re-establishment of YOUR will."

"The world is nothing in itself. "

"Perhaps you think you did not make the world, but came unwillingly to what was made already, hardly waiting for your thoughts to give it meaning. Yet in truth you found exactly what you looked for when you came. There is no world apart from what you wish, and herein lies your ultimate release. Change but your mind on what you want to see, and all the world must change accordingly."

"There is no world! This is the central thought the course attempts to teach. Not everyone is ready to accept it, and each one must go as far as he can let himself be led along the road to truth. He will return and go still farther, or perhaps step back a while and then return again."

"Today’s idea is true because the world does not exist."

"Others find it in experience that is not of this world, which shows them that the world does not exist because what they behold must be the truth, and yet it clearly contradicts the world."

"There is no place where you can suffer, and no time that can bring change to your eternal state. How can a world of time and place exist if you remain as God created you?"

"There is no world because it is a thought apart from God, and made to separate the Father and the Son, and break away a part of God Himself and thus destroy His wholeness. Can a world which comes from this idea be real? Can it be anywhere? Deny illusions, but accept the truth. Deny you are a shadow briefly laid upon a dying world."

"On this side of the bridge, you see the world of separate bodies, seeking to join each other in SEPARATE UNIONS, and to become one BY LOSING. "

"Never forget the world the sightless "see" must be imagined. "

"This they do not believe. And so they keep the world they learned to "see" in their imagination, believing that their choice is that, or nothing. They hate the world they learned through pain. And everything they think is in it serves to remind them that they are incomplete and bitterly deprived. Thus they DEFINE their life and where they live it, adjusting to it as they think they must, afraid to lose the little that they have. And so it is with all who see the body as all they have, and all their brothers have. They try to reach each other, and they fail. And fail again. And they adjust to loneliness, believing that to keep the body is to save the little that they have."

"The world you see is the delusional system of those made mad by guilt. Look carefully at this world, and you will realize that this is so. For this world is the symbol of punishment, and all the laws which seem to govern it are the laws of death. Children are born into it through pain and in pain. Their growth is attended by suffering, and they learn of sorrow and separation and death. Their minds are trapped in their brain, and its power declines if their bodies are hurt. They seem to love, yet they desert, and are deserted. They appear to lose what they love, perhaps the most insane belief of all. And their bodies wither and gasp and are laid in the ground, and seem to be no more. Not one of them but has thought that God is cruel."

"If this were the real world, God WOULD be cruel. For no father could subject his children to this as the price of salvation, and be loving. LOVE DOES NOT KILL TO SAVE. For if it did, attack WOULD be salvation, and this is the ego's interpretation, not God's. Only the world of guilt could demand this, for only the guilty could CONCEIVE of it. Adam's "sin" could have touched none of you, had you not believed that it was the FATHER Who drove him out of Paradise. For it is in that belief that knowledge of the Father was lost, for it is only those who do not understand Him that COULD believe it."

"This world IS a picture of the crucifixion of God's Son. And until you realize that God's Son cannot be crucified, this is the world you will see. But you will not realize this, until you accept the eternal fact that God's Son is NOT GUILTY."

"In this strange world which you have made, the Son of God HAS sinned. How could you see him then? By making him invisible, the world of retribution rose in the black cloud of guilt which you accepted, and you hold it dear. For the blamelessness of Christ is the proof that the ego never was, and can never be. Without guilt the ego HAS no life, and God's Son IS without guilt."

"Deny YOUR world, and judge him not."

"Let me accept the strength God offers me And see no value in this world, that I May find my freedom and deliverance."

"Illusions will not last. Their death is sure and this alone is certain in their world. It is the ego’s world because of this. "

"In a world of form the ego cannot be denied for it alone seems real. Yet could God’s Son as He created him abide in form or in a world of form? "

"Judgment, like other devices by which the world of illusions is maintained, is totally misunderstood by the world. It is actually confused with wisdom, and substitutes for truth. As the world uses the term, an individual is capable of "good" and "bad" judgment, and his education aims at strengthening the former and minimizing the latter."

"The world goes against your nature, because it is out of accord with God’s laws. The world perceives orders of difficulty in EVERYTHING. This is because the ego perceives nothing as wholly desirable."

"The unreal world IS a thing of despair, for it can never be. And you who share God’s Being with Him, could never be content WITHOUT reality. What God did not give you has no power over you, and the attraction of love for love remains irresistible."

"The real world was given you by God, in loving exchange for the world YOU made, and which you SEE."

"What if you recognized this world is a hallucination? What if you really understood you made it up? What if you realized that those who seem to walk about in it, to sin and die, attack and murder and destroy themselves, are wholly unreal? Could you have faith in what you see, if you ACCEPTED this? And would you SEE it? Hallucinations disappear when they are recognized for what they are. This is the healing and the remedy. Believe them not, and they are gone. And all you need to do is recognize YOU did this. Once you accept this simple fact, and take unto yourself the power you GAVE them, YOU are released from them."

"Hallucinations serve to meet the goal of madness. They are the means by which the outside world, projected from within, adjusts to sin, and seems to witness to its reality. It still is true that nothing is without. Yet, upon nothing, are ALL projections made. For it is the PROJECTION which gives the "nothing" all the meaning that it holds."

"And all the figures in the dream in which the world began go with it. Bodies now are useless, and will therefore fade away, because the Son of God is limitless."

"But in this world there ARE no simple facts, because what is the same and what is different remain unclear."

"There is no basis FOR a choice in this complex and over-complicated world. For no-one understands what is the same, and seems to choose where no choice really is. "

"Only the Oneness of Knowledge is conflictless. Your Kingdom is not of this world because it was given you from BEYOND this world. Only IN this world is the idea of an authority problem meaningful. The world is not left by death but by truth, and truth CAN be known by all those for whom the Kingdom was created, and for whom it waits."

"God's laws do not obtain directly to a world perception rules, for such a world could not have been created by the Mind to which perception has no meaning."

"Give welcome to the Power beyond forgiveness, and beyond the world of symbols and of limitations."

"Heaven remains your one alternative to this strange world you made and all its ways; its shifting patterns and uncertain goals, its painful pleasures and its tragic joys. God made no contradictions. What denies its own existence and attacks itself is not of Him. He did not make two minds, with Heaven as the glad effect of one, and earth the other’s sorry outcome which is Heaven’s opposite in every way."

"Jesus is the manifestation of the Holy Spirit, Whom he called down upon the earth after he ascended into Heaven, or became completely identified with the Christ".

""Heaven and Earth shall pass away" means that they will not always exist as separate states."

Personal note: For me it is perfectly clear that God did not create the Earth or this world. We made it as an attack on God and a defense against the nature of Heaven. As such it is a dream illusion, which does not really exist. Our task is to learn to see it in a different light (that's a whole other post), so that we can learn to recognize its unreality and go home to Heaven.