Class One. Heaven and earth are beyond any form: they refer to Torah and Mitzvos. In the beginning, the heaven and the earth are: 1) potential and not actual, 2) finite and not infinite.
Class Two. In the end heaven and earth are 1) actual, 2) infinite. This is the פסוק: כי כאשר השמים החדשים והארץ החדשה אשר אני עושה. This is achieved through actualizing potential מן הכח אל הפועל and real tests, hard work and perseverance, like overcoming the מים רבים.
