The present study explores the role of heavenly imagery and symbolism in the Gospel of Matthew. Historical background and narrative criticism are my main methods because the Old Testament and Second Temple Jewish texts form the historical backgrounds for the understanding of Matthew's heaven and Matthew uses heavenly imagery and symbolism to highlight his main themes in the gospel as a whole. This study investigates Matthew's distinctive materials and important texts having to do with heaven, exploring their meanings and establishing their roles in each narrative section. Matthew describes heaven as the space where certain events reveal God's plan of salvation. Heaven is associated with such key matters as revelation and judgment. Each major discourse of Matthew focuses on heavenly imagery with judgment at its end, culminating in the parable of the sheep and the goats (Matt 25:31-46).