The God of biblical revelation is present everywhere in the Gospel according to Matthew, but often in a self-effacing way, receding behind Jesus, Emmanuel, God-with-us. God's presence is veiled by divine passives, hidden behind the reverent circumlocution “heavens.” The parable of the Kingdom of Heaven and the Kingdom of God is widely stated in our Gospel of Matthew. Many scholars claim that the Gospel of Matthew reveals more about Jesus as a powerful King.
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Daliman et al. (2021) studied this question.