WELS teaches that heaven is the eternal dwelling place of the redeemed in God's presence. Heaven is not merely a disembodied, spiritual realm but involves the resurrection of the body and the transformation of believers into glorified form. The redeemed will dwell in a renewed creation—the 'new heaven and new earth'—in which God dwells with humanity.

Heaven is characterized by direct communion with God and the beatific vision—the sight of God face to face. All suffering, sorrow, tears, pain, and death will be abolished. The redeemed will experience perfect righteousness, holiness, love, and joy. Worship and service in God's presence will characterize the eternal state, though the precise nature of heavenly activity remains hidden to us.

The biblical imagery of heaven—the sea of glass, the throne of God, the wedding supper of the Lamb, gates of pearl, streets of gold—expresses the reality of God's glory and the perfection of the redeemed state, though these images are understood to convey spiritual truth rather than literal physical description. Heaven is the ultimate hope and motivation for faithfulness, perseverance, and holy living.