most important that has ever been written.” That is a remarkable statement coming from him! Matthew, a converted publican, was the choice of the Spirit of God to write this Gospel primarily to the people of Israel. The Gospel of Matthew presents the program of God. The “Kingdom of Heaven” is an expression which is peculiar to this Gospel. It occurs thirty–two times. The word kingdom occurs fifty times. A proper understanding of the phrase “Kingdom of Heaven” is essential to any interpretation of