The Watchtower says that the new birth is a designation by Jehovah’s spirit of a person to the heavenly class. Using this definition, it claims that Jesus was born again as are each of the 144,000 who will one day go to heaven. In contrast, those in the great crowd do not need to be born again since they do not have a heavenly calling.
The best way I know to show Jehovah’s Witnesses what the new birth really is about is to focus on John 3 and ask them what Jesus expected Nicodemus to understand when he told him that he needed to be born again. Continue reading
As we saw earlier in this series, the Watchtower teaches that in order to obtain God’s approval, Jehovah’s Witnesses need to maintain righteous behavior in this life and eventually progress to moral perfection by the end of Christ’s millennial kingdom.
Because the Watchtower teaches that the great crowd will live on a paradise earth and that only 144,000 anointed ones will go to heaven, Jehovah’s Witnesses like to stump Christians with questions we haven’t thought of regarding our final destination. Their purpose is to get us to doubt what we believe and make the Watchtower teachings more credible.
In order to show you that there are two classes, Jehovah’s Witnesses will have you read Luke 12:32, where Jesus says, “Do not be afraid, little flock, for your Father has been pleased to give you the kingdom.” Then they will take you immediately to Revelation 7:4, which says, “Then I heard the number of those who were sealed, 144,000 from all the tribes of Israel.” 
The Watchtower has a number of arguments to convince you that in Bible times, only Jesus went to heaven. 
