Before I start to explain this, I have to mention the DS game that coined this term, Duel Love-恋する腐女子乙女は勝利の女神[A maiden in love is the goddess of victory]-. In this game, there are several bishounens who shall do martial arts. You choose your favorite boy, and support him. How you shall support him is to good take care of his body, like doing massage, a band-aid, or if necessary you can breathe words of love so that he gets up. This game is to play with Nintendo DS, and on the upper panel his face shows while his body shows on the lower one. You shall use a touchpen, and do things as commanded. As it works, he would start to feel, and utter a sexy voice(but if you fail, he would become in a bad mood). Depending upon how much of ecstacy he is in, the background changes…When he is in the highest mode, it is called ヘブン状態[heaven joutai]. Let’s see how it goes together. じゃあ…一緒に見てみようか…？
アホ過ぎるｗ女の子ってこんなの聞いてハアハアしてるなんてエロいなぁｗｗ. こすれ[kosure] means rub it!, and he said さわってくれてるとこ…気持ちがいいよ[What you are touching feels good].
The character design is Hisaya Nakajou who worked on 花ざかりの君たちへ[Hanazakari no kimi tachi e], and those bishounens are voiced by Fukuyama Jun, Okiayu Ryutaro, Nakai Kazuya, Sugita Tomokazu, Ono Daisuke, Nojima Kenji, and so on. ああ、なんなのこのわざとらしい声優陣はぁッ！This game is, if nothing else, for BL fangirls as you may imagine.
However, a word ヘブン状態[heaven joutai] is not seen anywhere in this game. This was actually found in the game magazine that introduced this game, and some 2ch bugs or male gamers picked it up to mean such an orgasm. So it doesn’t seem that fujoshis use, rather male otakus shall use it. As a man comes to orgasm with masturbation, he would be in this state. But remember, what comes after that is to be 賢者タイム[kenja time].