Kingdom of God and Kingdom of Heaven 

            In studying the Kingdom of God and the Kingdom of Heaven you will find that there is a bit of controversy.  There are those who believe that the two terms are to be used interchangeably and those who believe that the two are different. To help in studying this topic and to understand the controversy we need to first understand certain facts:

1. The term Kingdom of Heaven is used only in the Book of Matthew where it is used in 27 verses.
2. In 10 of the 27 verses where Matthew uses Kingdom of Heaven Mark or Luke use Kingdom of God. [(Matt. 4:17; Mark 1:14-15), (Matt. 10:7; Luke 9:1-2), (Matt. 5:3-10, Luke 6:20), (Matt.13:11; Mark 4:11), (Matt. 13:31; Mark 4:30-34; Luke 13:18-19)]
3. Those who believe the two to be identical explain that Matthew was a Jew writing to his own race and thus respected their custom of using the name of God as little as possible.  On the other hand Luke was a gentile writing to a gentile and Mark was a Jew but his gospel was intended to all.  Since the gentiles worshiped different gods associated with sun, moon, star patterns, etc, some believe to refer to the kingdom of heaven with the gentiles would lead to polytheism.  (Question:  Since they already believed in many gods, why would speaking to them using the kingdom of God not also lead to polytheism?).
4. However, Matthew also uses the Kingdom of God in 5 verses and in the 5 verses there appears to be no reason for him not to use heaven rather than God (Matt. 6:33; 12:28; 19:24; 21:31; 21:43.  This leads some to question if, Matthew who was the only eye witness of the three, had some insight into differences between the Kingdom of God and the Kingdom of Heaven.
5. It may be best to view the Kingdom of God and the Kingdom of Heaven not so much as literal places but rather as steps or stages in the establishment of God as absolute and supreme ruler over the earth and all creation. (I Cor. 15:28) 

Definitions:

1. Kingdom of Heaven is the rule of Christ over the Earth.  This is the fulfillment of the covenant promised to David (2 Sam.7:16; Is. 9:6-7; Luke 1:31-33).  Christ started his march towards his kingdom when he was born in this earth as a man and died on the cross as our savior.  It is in death that he defeated His enemy, stripped him of his power and his authority over earth (Col. 2:14-15; Rev. 1:18).  One day Jesus will return to banish all enemies from his kingdom and to establish His throne here on Earth (Matt. 13:41). 

2. Kingdom of God - What did Jesus mean when he spoke of the kingdom of God? He meant, quite simply, the rule of God. The kingdom of God is the reign of God.  This is best understood if it is distinguished from what Jesus did not mean. He was not speaking of a geographical area such as the Holy Land or the Temple. He was not speaking of a political entity such as the nation of Israel or the Sanhedrin. He was not speaking of a group of people such as His disciples or the church.     Rather, the kingdom of God is God’s ruling. It is the sovereign reign of God. This rule is independent of all geographical areas or political entities. It is true that the rule of God implies a people to be ruled, and Jesus called upon people to enter the kingdom. The kingdom itself should be distinguished from the people who enter it.     Jesus taught that the kingdom of God looks unimpressive, but it is going to grow into something tremendous. The kingdom is like a tiny mustard seed which grows into a bush large enough to provide shelter for God’s creatures (Mark 4:30-32).  In other words, the Kingdom of God is the sovereign rule of God over the universe and includes the Kingdom of Heaven. 

In an attempt to gain a better understanding let’s look at some of the differences in how these two stages are described in the Bible. 

1. In the Kingdom of God, God is King (Ps. 103:19; I Cor. 15:28; Ps. 10:16).  However, in the Kingdom of Heaven Messiah (Christ) is king.  (Luke 1:32-33; Dan. 7:13-14; Ps. 2:6; Rev. 20:6; John 8:37).  God has appointed Christ to be king over the Earth.  God the Father who is creator and king of all that exists, created Earth and man.  He of his own choosing decided to share his kingdom with man by giving Adam rulership over the Earth.  Adam through disobedience surrendered his rulership to Satan.  But Christ, the second (or last, I Cor. 15:45 ) Adam, came and defeated Satan, thus reclaiming the Earth for God.  God thus appoints Him as King and ruler over Earth and man. 

2. The Kingdom of God is a universal, interplanetary kingdom with Heaven as its capital. (Ps. 103:19; I Cor. 15:28).  The Kingdom of Heaven is a local, planetary kingdom, located on Earth, with Jerusalem as its capital. (John 18:36-37; Rev. 11:15; Dan 7:13, 27; Rev. 5:10; Rev. 20:4)  Christ, in His death and utter defeat of Satan has already won back the Earth for God.  He, however, has not returned yet to claim his ownership.  At the second coming He will come as a conquering king to claim His kingdom and set up rule.  At the time he will evict all who oppose him. 

3. The Kingdom of God is past, present and future and is eternal in purpose. (Matt. 6:10; Ps. 90:2; Eph. 3:11). The purpose of God in creating man has not changed.  God desires a race of free moral being who will by choice love and glorify Him.  Satan may have delayed the fulfillment of God’s desires but He cannot stop it.  All rebellion against God will be squashed and God will have eternal rule over all (I Cor. 15:24-27). However, the Kingdom of Heaven is a future kingdom having beginning. (II Tim. 4:1; Zech. 14:1-9; I Cor. 15:24-28 — Jesus returns rule to God; Rev. 22:3-6 — Jesus and saints rule with God in the Kingdom of God). 

4. The Kingdom of Heaven is a political kingdom with limited scope. It relates to the Promise to David of an heir to sit on his throne. Thus it is associated mostly with the Jewish nations. (Luke 1:33; Zech 14:9; Is. 9:7; Dan. 7:14). The Kingdom of God is seen as being moral and spiritual with unlimited scope. In its present state it is associated with angelic or spirit beings (Rom. 14:17; Rev. 5:11). 

5. The Kingdom of God comes with no outward show. It has always existed. (Luke 17:20—where God is king then there is the kingdom of God; I Cor. 4:20; Rom. 14:17). However, the Kingdom of Heaven comes with outward show (Matt. 24:27-31; 2 Thess. 1:7-10; Zech. 14:1-5; Dan. 7:13-14; Jude 14; Rev. 19:11-21). 

6. Flesh and blood inherit the Kingdom of Heaven (Matt. 25:34; Ps. 37:11; Ezk. 43:7; Matt. 5:5, Dan. 7:18) but not the Kingdom of God (I Cor. 15:50-58). 

7. There are both tares (unrighteous) and wheat (righteous) in the Kingdom of Heaven (Mall. 24:24-50; Rev. 20:7-10). Only those who are born again will enter the Kingdom of God (John 3:5).

 REFERENCES

Dakes

Bible Knowledge Commentary