Matthew Poole and continuators on 2 Corinthians 12:4

4 How that he was caught up into paradise , and heard unspeakable words , which it is not lawful for a man to utter .

Some by Paradise understand a place distinct from the third Heaven before mentioned; and think the Apostle here speaks of more Visions than one. But they speak much more probably, who interpret it of the third Heaven before mentioned: called Paradise, in regard of the delight and pleasures of it. Thus the term is used by our Saviour to the Thief upon the Cross, Luke 23.43. and thus it is used Rev. 2.7.

What these unspeakable words or things were, which the Apostle heard in this Ecstasie, is vainly inquired; whenas the Apostle hath told us twice, that he could not tell, whether he was in, or out of the body; and that the words or things were such as were unspeakable.

Such as were either impossible to be uttered, or at least which he was prohibited to utter; so they could be made known to none but only to him that heard them. If any inquireth, for what purpose God shewed them to Paul, if he might not communicate them for the good of others? the answer is easie, That this Vision might be for his own confirmation, as sent of God, and for his consolation under all those hazards and dangers which he was to undergo in the Ministry of the Gospel, to which God had called him.

Marginal references: Or, possible.