Metaphysically, the Kingdom of God and the kingdom of heaven are not exactly the same things. The Kingdom of God is the Absolute. It is Omnipresent, Limitless, Changeless, Pure Being. The kingdom of heaven is relative to us. It encompasses the very highest levels of our being. Also, it is a process within us. It is our growing and unfolding consciousness of Truth and oneness with God. It is within, but it is in different stages of realization for each person and not a fixed absolute, as is the Kingdom of God. In Unity, there is a tendency is to speak of both kingdoms without any distinction of meaning. This usually causes no problems, for they are so closely interrelated that it seems unnecessary to separate them.
Metaphysically, the Kingdom of God and the kingdom of heaven are not exactly the same things. The Kingdom of God is the Absolute. It is Omnipresent, Limitless, Changeless, Pure Being. The kingdom of heaven is relative to us. It encompasses the very highest levels of our being. Also, it is a process within us. It is our growing and unfolding consciousness of Truth and oneness with God. It is within, but it is in different stages of realization for each person and not a fixed absolute, as is the Kingdom of God. In Unity, there is a tendency is to speak of both kingdoms without any distinction of meaning. This usually causes no problems, for they are so closely interrelated that it seems unnecessary to separate them.
Ed Rabel - Metaphysics 1, Kingdom of God, The Kingdom of Heaven