The Island Closest to Heaven is on the far northeastern side of the world near the heavily wooded area on the north side of the Esthar Continent. It is a small island in a short archipelago of islands, making it difficult to find without guidance, and can only be reached using the Ragnarok.
While it has no relevance in the main story, like its counterpart, the Island Closest to Hell, it contains some of the strongest monsters in the entire game, all of which are level 100. The monsters found on this island focus on using negative status-inducing spells. These monsters can be easily used to grind, as all of them are susceptible to Quistis's Degenerator attack, which will instantly kill the enemy. By using the ability Initiative and keeping Quistis in Critical HP, any team can be quickly leveled up.
In addition to the powerful enemies, 35 hidden draw points of high level spells litter the area, most notably Ultima. However, not every draw point will be active at the same time, and they can take a long time to recharge.
Heaven is a common religious, cosmological, or transcendent place where heavenly beings such as gods, angels, jinn, saints, or venerated ancestors are said to originate, be enthroned, or to live. According to the beliefs of some religions, heavenly beings can descend to earth or incarnate, and earthly beings can ascend to Heaven in the afterlife, or in exceptional cases enter Heaven alive.