…the address of the angels to the people of Galilee,
"That this Christ will return in the same way and that He will descend
from heaven," is a spiritual address. For when Christ appeared, he came
from heaven, although He was outwardly born from the womb of Mary. For He said:
"No man hath ascended up to heaven, but he that came down from
heaven."
He said: "I came down from heaven and likewise will go
to heaven." By "Heaven" is not meant this infinite phenomenal
space, but "heaven" signifies the world of the divine kingdom which
is the supreme station and seat of the Sun of Truth. 
- ‘Abdu’l-Baha  (‘Tablets of Abdul-Baha Abbas", vol.1;
compilation ‘Resurrection of Jesus Christ’, prepared by the Research Department
of the Universal House of Justice)