I believe "Heavenly Things" as spoke of in scripture takes us to a mind set. In Romans 12:2 it speaks on not being conformed to the pattern of this world. but being transformed by the renewing of our mind. Our mind set should be one of already being in heaven and being a child of GOD. This is in reference to GOD'S people. The example CHRIST set for us as HE walked the earth. In our home we have a certain mind set and when we are on the football field we have another mind set. Our minds are to be focused on heavenly things. In Luke 2:49, here you see JESUS focused on heavenly things. Did you not know that I must be about My Father’s business? This is what I believe about "heavenly Things" and what is meant by it.
In Hebrews Paul talks of the forefathers and the cleansing of "HEAVENLY THINGS". Even here it is easy to get caught up in the things we can see. For Paul is talking about once again the mind. We need to cleanse our conscience. These are the things we can not see with our eyes. We are the tabernacle of the HOLY SPIRIT. When our conscience is cleansed, the heavenly tabernacle or sanctuary of God is also cleansed We are that sanctuary of GOD. AMEN!