These stones can only be gotten from monsters dropping it; sure you can buy from other players as well. But if you are a new player Heaven Stones will probably sell for a bit too much for you, the price is usually around 4-5 million gold now.
Heaven Stones have a higher success rate than Smelting Stones when trying to upgrade an item and that is why the price on them is so high. Heaven Stones can break weapons as well as the Smelting Stones can, so do not fool you into thinking that Heaven Stones will always work.
An extreme stone can be bought for 100+ million gold from players or you can get yourself one for 200 Reputation Points, and the demanded Reputation point for an Extreme Stone will rise each time you get one.
It has a 100% chance of succeeding. These stones are mainly used by players who want to upgrade their weapons or armors to +13 to +14, since these last steps in upgrading has a extremely low chance of succeeding. It should be noted that you cannot upgrade a weapon or armor with an extreme stone to +15. You can only use an Extreme stone on one armor piece once.
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