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Kingdom Of God & Kingdom of Heaven

Some Bible scholars believed that the Kingdom of Heaven is God’s ruling in heaven, and the Kingdom of God is His ruling here on earth.

For a Jew, the name of God is considered too sacred to be carelessly uttered or be vainly used. That’s the third commandment:

You shall not take the name of the LORD your God in vain, for the LORD will not hold him guiltless who takes His name in vain.
Exodus 20:7 (NKJ)

Being as a devout Jew Himself, when Jesus used the expression "Kingdom of Heaven", He is saying the exact same thing as "Kingdom of God". "Heaven" is an equivocal synonym for "God."

There is only One Kingdom, and the One King reigning therein is God Himself.

Thy kingdom come. Thy will be done in earth, as it is in heaven.
Matt 6:10 (KJV)

Interestingly, the Chinese also used "Heaven" as a honorable reference to "God."