Although the precise phrase is not found there, the kingdom of heaven is basically an Old Testament concept. David declares that âthe Lord is King forever and everâ (Ps. 10:16; cf. 29:10), that His kingdom is everlasting, and that His dominion âendures throughout all generationsâ (Ps. 145:13). Daniel speaks of âthe God of heaven [who] will set up a kingdom which will never be destroyedâ (Dan. 2.:44; cf. Ezek. 37:25), a âkingdom [that] is an everlasting kingdomâ (Dan. 4:3). The God of heaven is the King of heaven, and the heavenly kingdom is God's kingdom. . . .