Before sin is forgiven, it must be repented of. “Therefore repentance and remission of sins should be preached in his name” (Luke 24:47). Not that repentance in a popish sense merits forgiveness. Christ’s blood must wash our tears away, but repentance is a qualification, though not a cause.
Thomas Watson, The Godly Man’s Picture, (1666; Banner of Truth, 1992), 10.

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. 