The Heaven and the Earth
The Heavens and the Earth
One problem with the second reading, If the first noun is plural, why is the second noun singular?
The Heavens and the Earths
Septuagint - τὸν οὐρανὸν καὶ τὴν γῆν
οὐρανόν- Noun singular masculine accusative
γῆν - Noun singular feminine accusative
τὸν - Definite singular masculine accusative
την - Definite singular feminine accusative
Latin - caelum et terram
Caelum - Noun singular masculine accusative
Terram - Noun singular feminine accusative
את השמים ואת הארץ
τὸν οὐρανὸν καὶ τὴν γῆν
-ים = um, όν
את ה in later dialects was shorted into 'Ta' and T- in Punic

Caelum , οὐρανόν and שמים
These words look very far from each other, however מ & λ can interchange
for example, שמאל=εὐώνυμος and שמש=sōlis
οὐραν > שραν > משαν > שמים
-Cognates-
שמש : ξάνθ "Yellow", σμῇς "Shiny"
שמים : σημεῖον "sign from heaven, omen, constellation'