When we mourn for sin because God is offended by it, and abstain from sin because of his honour, that we may not wrong him, or grieve him, it is more pleasing to him than burnt offerings and sacrifices.
Philip Henry in J. B. Williams, ed. The Lives of Philip and Matthew Henry, 21.

Pennington challenges the commonly accepted idea that in Matthew’s phrase “kingdom of heaven,” “heaven” stands as a reverential circumlocution for God. He notes that though this view is commonly stated in virtually all commentaries on Matthew, it rests on a single article by Gustaf Dalman, which is methodologically problematic. It is difficult to establish from contemporary writings that the Jews consistently or widely adopted reverential circumlocutions for God.
Stuart, Douglas K. 
Hamilton, Victor P. 