The three degrees of heaven which the Mormons try to extract from 1Corinthians 15:39-41 is again abolished by simply reading the context. And again, one has to wonder at such extreme dishonesty! The subject of the apostle Paul in this context is, what kind of body the true children of God will have in the resurrection. He pointed out that there are different kinds of flesh even in this life...flesh of men, of beasts, of fish and of birds. Then he wrote that there also is a difference in celestial (heavenly) and terrestrial (earthly) bodies. Finally, he cited the fact that in the observable heavens there is a difference in the glory of the sun, moon and stars. All of Paul's arguments were intended to simply convey to his readers that the resurrected body will be different than our present body. None of Paul's arguments in this context have anything to do with three degrees in a future heaven.
http://www.BibleTruths.org/cults/MormonismDegrees.html
updated September 4, 1998 by Webservant@BibleTruths.org