The Gospel of Matthew reveals that Christ is God incarnated to be the King-Savior who came to establish the kingdom of the heavens by saving His people from sin through His death and resurrection. Christ, as the son of David according to the flesh, came as the proper heir to the throne of David; as God incarnate, He came as the first God-man. God named Him Jesus, yet He was called Emmanuel (“God with us”) by men. As the new King, Christ was recommended by John, anointed by the Spirit, and tested by the devil. Having defeated the devil, He began His ministry to establish the kingdom of the heavens. Matthew presents the kingdom of the heavens in three aspects, the reality of the kingdom of the heavens (5:1—7:29), the outward appearance of the kingdom of the heavens (13:1-52), and the manifestation of the kingdom of the heavens (24:1—25:46. Author Witness Lee reveals that the reality of the kingdom is simply the King Himself, sown into humanity as the seed of the kingdom. This kingdom seed, containing the kingdom life and nature, will grow and develop in the believers, constituting them the reality of the kingdom, until it is brought to full maturity as the manifestation of the kingdom. In particular, it explains the crucial difference between the kingdom of the heavens and the kingdom of God, and presents a clear understanding of the Lord’s prophecies concerning Israel, the church, and the nations at the consummation of the age.