Three Spiritual Levels according to SOCT
Celestial Spiritual Level
The celestial level is the highest of the three kingdoms of glory. People who have ascended to this kingdom will dwell forever in the presence of Divine Intelligence and His Son Jesus Christ. This should be your goal. We all are working on our ascension. Salvation is free but how you want to spend it depends on what you do with it. Such a goal is not achieved in one life; it is the result of a lifetime of righteousness and consistency to strive for Evolutionary Level Above Human.
Many of the ethereal Hierarchies dwell at this level and are able to work with those of us on the terrestrial level. There are spiritual, ethereal and physical Anohites.
Those who reach the terrestrial level they will “receive of the presence of the Son, but not of the fullness of the Father. Wherefore, they are bodies terrestrial, and not bodies celestial, and differ in glory as the moon differs from the sun” (D&C 76:77-78). These are those who have never yet received the Seventh Message (the fullness of the Gospel). (D&C 76:75). This group includes all those of past ages who lived before the Seventh Church Era of which we are presently in since October 7th 2011. The terrestrial level includes those of us on the physical realm along with "ghosts" and those at the ethereal level of existence. These are now able to hear the Seventh Message and accept it to move on to higher levels.
Telestial level is reserved for individuals who “received not the gospel of Christ, neither the testimony of Jesus” (D&C 76:82) and also all those who have heard the Seventh Message but rejected it. These individuals will receive their salvation after hearing the Seventh Message which is being delivered to them by spiritual Anohite beings but they must truly accept it and receive the Holy Spirit. This level is sometimes called hell (see D&C 76:84; D&C 76:106).