While some believe that the Kingdom of God and Kingdom of Heaven are referring to different things, it is clear that both phrases are referring to the same thing. The phrase “kingdom of God” occurs 68 times in 10 different New Testament books, while “kingdom of heaven” occurs only 32 times, and only in the Gospel of Matthew. Based on Matthew’s exclusive use of the phrase and the Jewish nature of his Gospel, some interpreters have concluded that Matthew was writing concerning the millennial kingdom while the other New Testament authors were referring to the universal kingdom. However, a closer study of the use of the phrase reveals that this interpretation is in error.