The person who asked this question is mistaken. The phrase "kingdom of heaven" does indeed occur 32 times in Matthew's gospel. However what is deceptive about the way he phrased the question is that he implied that the phrase occurs throughout the Bible. It does not. It occurs ONLY in Matthew's Gospel and nowhere else in the Bible. In parallel passages in the other gospels, the phrase "Kingdom of God" is used. The Kingdom is "of heaven" or "of God" in that it has it's source from heaven and from God.
The manna was the "bread of heaven":
Psalm 105:40 The people asked, and he brought quails, and satisfied them with the bread of heaven.
Just as the manna, the bread of heaven, had a heavenly source to supply the needs of God's people on earth so will the Kingdom of Heaven be established in the earth for the benefit of all mankind:
Matthew 6:10 Thy kingdom come. Thy will be done in earth, as it is in heaven.
To understand that the kingdom is on earth we must look at different scriptures.
The earth was made to be inhabited.
Isaiah 45:18 For thus saith the LORD that created the heavens; God himself that formed the earth and made it; he hath established it, he created it not in vain, he formed it to be inhabited: I am the LORD; and there is none else.
God intends to fill the earth with his glory.
Numbers 14:21 But as truly as I live, all the earth shall be filled with the glory of the LORD.
Habakkuk 2:14 For the earth shall be filled with the knowledge of the glory of the LORD, as the waters cover the sea.
Abraham and his seed are promised an eternal inheritance on the earth.
Genesis 13:14-17 And the LORD said unto Abram, after that Lot was separated from him, Lift up now thine eyes, and look from the place where thou art northward, and southward, and eastward, and westward: 15 For all the land which thou seest, to thee will I give it, and to thy seed for ever. 16 And I will make thy seed as the dust of the earth: so that if a man can number the dust of the earth, then shall thy seed also be numbered. 17 Arise, walk through the land in the length of it and in the breadth of it; for I will give it unto thee.
Abraham didn’t receive the inheritance during his lifetime.
Acts 7:5 And he gave him none inheritance in it, no, not so much as to set his foot on: yet he promised that he would give it to him for a possession, and to his seed after him, when as yet he had no child.
For God to fulfil his promise, Abraham must be raised from the dead.
Jesus Christ is Abraham’s seed.
Galatians 3:16 Now to Abraham and his seed were the promises made. He saith not, And to seeds, as of many; but as of one, And to thy seed, which is Christ.
We are told that the meek will inherit the earth.
Psalms 37:11 But the meek shall inherit the earth; and shall delight themselves in the abundance of peace.
Matthew 5:5 Blessed are the meek: for they shall inherit the earth.
David was promised a son whose Father would be God and God would establish his throne forever.
1 Chronicles 22:10 He shall build an house for my name; and he shall be my son, and I will be his father; and I will establish the throne of his kingdom over Israel for ever.
This son is Jesus Christ.
Luke 1:32 He shall be great, and shall be called the Son of the Highest: and the Lord God shall give unto him the throne of his father David: 33 And he shall reign over the house of Jacob for ever; and of his kingdom there shall be no end.
Isaiah describes this kingdom:
Isaiah 2:1 The word that Isaiah the son of Amoz saw concerning Judah and Jerusalem. 2 And it shall come to pass in the last days, that the mountain of the LORD’S house shall be established in the top of the mountains, and shall be exalted above the hills; and all nations shall flow unto it. 3 And many people shall go and say, Come ye, and let us go up to the mountain of the LORD, to the house of the God of Jacob; and he will teach us of his ways, and we will walk in his paths: for out of Zion shall go forth the law, and the word of the LORD from Jerusalem. 4 And he shall judge among the nations, and shall rebuke many people: and they shall beat their swords into plowshares, and their spears into pruninghooks: nation shall not lift up sword against nation, neither shall they learn war any more.
In case we still doubt, God has Micah repeat the promise:
Micah 4:1 But in the last days it shall come to pass, that the mountain of the house of the LORD shall be established in the top of the mountains, and it shall be exalted above the hills; and people shall flow unto it. 2 And many nations shall come, and say, Come, and let us go up to the mountain of the LORD, and to the house of the God of Jacob; and he will teach us of his ways, and we will walk in his paths: for the law shall go forth of Zion, and the word of the LORD from Jerusalem. 3 And he shall judge among many people, and rebuke strong nations afar off; and they shall beat their swords into plowshares, and their spears into pruninghooks: nation shall not lift up a sword against nation, neither shall they learn war any more.
Daniel 2:35 Then was the iron, the clay, the brass, the silver, and the gold, broken to pieces together, and became like the chaff of the summer threshingfloors; and the wind carried them away, that no place was found for them: and the stone that smote the image became a great mountain, and filled the whole earth.
Daniel 2:44 And in the days of these kings shall the God of heaven set up a kingdom, which shall never be destroyed: and the kingdom shall not be left to other people, but it shall break in pieces and consume all these kingdoms, and it shall stand for ever.
Daniel 7:14 And there was given him dominion, and glory, and a kingdom, that all people, nations, and languages, should serve him: his dominion is an everlasting dominion, which shall not pass away, and his kingdom that which shall not be destroyed.
Daniel 7:18 But the saints of the most High shall take the kingdom, and possess the kingdom for ever, even for ever and ever.
Daniel 7:22 Until the Ancient of days came, and judgment was given to the saints of the most High; and the time came that the saints possessed the kingdom.
Daniel 7:27 And the kingdom and dominion, and the greatness of the kingdom under the whole heaven, shall be given to the people of the saints of the most High, whose kingdom is an everlasting kingdom, and all dominions shall serve and obey him.
Ezekiel 40 to 48 describes the restoration of Israel in the kingdom of God.
Zechariah 14 describes the topographical changes which will take place in Israel when Jesus returns.
Zechariah 14:4 And his feet shall stand in that day upon the mount of Olives, which is before Jerusalem on the east, and the mount of Olives shall cleave in the midst thereof toward the east and toward the west, and there shall be a very great valley; and half of the mountain shall remove toward the north, and half of it toward the south… 8 And it shall be in that day, that living waters shall go out from Jerusalem; half of them toward the former sea, and half of them toward the hinder sea: in summer and in winter shall it be. 9 And the LORD shall be king over all the earth: in that day shall there be one LORD, and his name one. 10 All the land shall be turned as a plain from Geba to Rimmon south of Jerusalem: and it shall be lifted up, and inhabited in her place, from Benjamin’s gate unto the place of the first gate, unto the corner gate, and from the tower of Hananeel unto the king’s winepresses. 11 And men shall dwell in it, and there shall be no more utter destruction; but Jerusalem shall be safely inhabited.
I find it interesting that in order for you to discover that the phrase Kingdom of Heaven occurs 32 times in Matthews gospel you would have had to have known that the phrase ONLY occurs in Matthews' gospel and nowhere else. Yet knowing that, you put forward the falsehood that the phrase is found throughout the Bible. It's a shame that you have to resort to such a tactic to "prove your point". Every place where the phrase occurs in Matthew, where the same context occurs the phrase Kingdom of God occurs. The Kingdom is "of heaven" because it's origin is heavenly.
In the kingdom, the apostles are to sit on twelve thrones judging the tribes of Israel.
Matthew 19:28 And Jesus said unto them, Verily I say unto you, That ye which have followed me, in the regeneration when the Son of man shall sit in the throne of his glory, ye also shall sit upon twelve thrones, judging the twelve tribes of Israel.
Those who believe the gospel and are baptised into Christ become heirs of the promise made to Abraham.
Galatians 3:27 For as many of you as have been baptized into Christ have put on Christ. 28 There is neither Jew nor Greek, there is neither bond nor free, there is neither male nor female: for ye are all one in Christ Jesus. 29 And if ye be Christ’s, then are ye Abraham’s seed, and heirs according to the promise.
God said nothing to Abraham about a kingdom in heaven. He promised him an eternal inheritance in the earth.
We are clearly told that no one other than Jesus Christ ever went to heaven.
John 3:13 And no man hath ascended up to heaven, but he that came down from heaven, even the Son of man which is in heaven.
The kingdom of heaven must therefore be the restored kingdom of David upon the earth.
The kingdom will be established in two stages.
Christ will return to raise the dead and restore the kingdom of David as the kingdom of God. He will reign over the mortal population of the earth for 1000 years.
The faithful, raised from the dead, will rule with him.
Revelation 20:6 Blessed and holy is he that hath part in the first resurrection: on such the second death hath no power, but they shall be priests of God and of Christ, and shall reign with him a thousand years.
After this there will be a second resurrection and judgment.
The faithful will be given eternal life and the unfaithful will die again (the second death) and perish forever.
Sin and death will be eradicated and God will live in and with his people and be all in all.
Paul explains what is going to happen:
1 Corinthians 15:20 But now is Christ risen from the dead, and become the firstfruits of them that slept. 21 For since by man came death, by man came also the resurrection of the dead. 22 For as in Adam all die, even so in Christ shall all be made alive. 23 But every man in his own order: Christ the firstfruits; afterward they that are Christ’s at his coming. 24 Then cometh the end, when he shall have delivered up the kingdom to God, even the Father; when he shall have put down all rule and all authority and power. 25 For he must reign (the millennial reign), till he hath put all enemies under his feet. 26 The last enemy that shall be destroyed is death. 27 For he hath put all things under his feet. But when he saith all things are put under him, it is manifest that he is excepted, which did put all things under him. 28 And when all things shall be subdued unto him, then shall the Son also himself be subject unto him that put all things under him, that God may be all in all.
I hope you find this helpful.
Glenn and Mike