Footnote 10 Page 17:— 

The phrases Kingdom of heaven, and Kingdom of God are identical, being used interchangeably in the Gospels, e.g. Matthew 19:14 & 23, with Mark 10:15 & 25. They were always so regarded till Darby and his fellows began their hair splitting distinctions. Scofield lists five, all of which are dependent on his theory of a future Kingdom being proved—another case of begging the question. Alliss's comments on this point are helpful: "The thought of the Kingdom is prominent in the O.T., and the passage which naturally suggests itself is Daniel 2:44: "And in the days of those kings a shall the God of heaven set up a Kingdom which shall never be destroyed" This will be the Kingdom of heaven. Consequently, it is quite as proper to abbreviate it to 'the Kingdom of heaven", and 'the Kingdom of God' as it is that the 'Ark of the Covenant of the Lord' should be called 'the Ark of the Covenant' and 'the Ark of the Lord' ( e.g. Joshua 6:6-8 ). That the two expressions are equivalent is indicated especially clearly by the fact that they are used in synonymous parallelism in Matthew 19 and Mark 10, and also because three of the parables which appear in Matthew 13 as parables of the Kingdom of heaven, appear in Mark or Luke as parables of the Kingdom of God." Alliss further quotes Bengel as contending that Matthew used 'heaven' instead of 'God' that he might cure the Jews of the notion of an earthly kingdom. The Jews of our day failed to see it; the tragedy is repeated in modern dispensationalists.