"Final Heaven" isn't a real Magic: The Gathering keyword or ability—it doesn't appear in the comprehensive rules or on any official card. It may be a confusion with a video game mechanic (it's a Sephiroth ability from Final Fantasy VII), or possibly a misremembered or homebrew/custom card term.
If you encountered this on a card, double-check the spelling and exact wording. You might be thinking of a real keyword like "Flying," "Flash," or an ability with similar flavor, or a Universes Beyond card with unusual templating. Official Final Fantasy crossover cards do exist in Magic now, so a Sephiroth card could carry flavorful named abilities—but those spell out their full rules text rather than relying on "Final Heaven" as a defined keyword.
For an accurate ruling, share the card's actual text and I'll break down how it works in Commander.