Matthew describes the beginning of Jesus's ministry with the summary words, ""¿¿¿¿¿¿¿¿¿¿ (repent/turn), for the kingdom of heaven is at hand"" (3:2; 4:17). Why does Matthew use this command, ¿¿¿¿¿¿¿¿¿¿, at the beginning of his ministry, and how does it relate to the rest of the Gospel? What do ¿¿¿¿¿¿¿¿ and ¿¿¿¿¿¿¿¿ mean? Scholars have stated that ¿¿¿¿¿¿¿¿ in 4:17 has critical value for understanding Matthew because the verse functions as a summary statement (or key phrase) of Jesus's public ministry and teaching. This book argues the thematic significance of ¿¿¿¿¿¿¿¿ (turning/repentance) in the Gospel of Matthew. The lexical idea of ¿¿¿¿¿¿¿¿ and ¿¿¿¿¿¿¿¿ involves a turning of mind (or heart, will, thinking) and behavior, and so in turn of one's whole being and life. This opening commandment of turning (¿¿¿¿¿¿¿¿), especially the concept, the essence, and the contents is fully revealed throughout the body of Matthew in various ways. Discipleship, the language of righteousness, doing the will of God, changing one's heart and mind, the Great Commission, and Matthean soteriological theme convey the essence of ¿¿¿¿¿¿¿¿ and the contents of the fruit worthy of ¿¿¿¿¿¿¿¿(3:2, 8; 4:17). The five major teaching blocks (5-7; 10; 13; 18; 23-25) teach the theme and the content of ¿¿¿¿¿¿¿¿.