The Kingdom of Heaven (Matthew 3:1) John MacArthur

Although the precise phrase is not found there, the kingdom of heaven is basically an Old Testament concept. David declares that "the Lord is King forever and ever" (Ps. 10:16; cf. 29:10), that His kingdom is everlasting, and that His dominion "endures throughout all generations" (Ps. 145:13). Daniel speaks of "the God of heaven [who] will set up a kingdom which will never be destroyed" (Dan. 2.:44; cf. Ezek. 37:25), a "kingdom [that] is an everlasting kingdom" (Dan. 4:3). The God of heaven is the King of heaven, and the heavenly kingdom is God's kingdom. Matthew uses the phrase kingdom of heaven thirty-two times, and is the only gospel writer who uses it at all. The other three use "the kingdom of God." It is probable that Matthew used kingdom of heaven because it was more understandable to his primarily Jewish readers. Jews would not speak God's name (Yahweh, or Jehovah), and would often substitute heaven when referring to Him-much as we do in such expressions as "heaven smiled on me today."...