Matthew 6:20

Which then is better? To place it on earth where its security is doubtful, or in Heaven where it will be certainly preserved? What folly to leave it in this place whence you must soon depart, and not to send it before you thither, whither you are to go? Therefore place your substance there where your country is.

If, therefore, the heart be on earth, i.e. if one perform anything with a heart bent on obtaining earthly advantage, how will that heart be clean which wallows on earth? But if it be in heaven, it will be clean, because whatever things are heavenly are clean. For anything becomes polluted when it is mixed with a nature that is inferior, although not polluted of its kind; for gold is polluted even by pure silver, if it be mixed with it: so also our mind becomes polluted by the desire after earthly things, although the earth itself be pure of its kind and order. But we would not understand heaven in this passage as anything corporeal, because everything corporeal is to be reckoned as earth. For he who lays up treasure for himself in heaven ought to despise the whole world. Hence it is in that heaven of which it is said, "The heaven of heavens is the Lord's," i.e. in the spiritual firmament: for it is not in that which is to pass away that we ought to fix and place our treasure and our heart, but in that which ever abideth; but heaven and earth shall pass away.

By heaven in this place I understand not the material heavens, for every thing that has a body is earthly. But it behoves that the whole world be despised by him who lays up his treasure in that Heaven, of which it is said, The heaven of heavens is the Lord's, (Ps. 115:16.) that is, in the spiritual firmament. For heaven and earth shall pass away; (Mat. 24:35.) but we ought not to place our treasure in that which passes away, but in that which abides for ever.

Having set forth earthly instability, he sets forth the stability of the heavenly treasure. Hence lay up to yourselves treasures, i.e., accumulate a multitude of rewards in the heavenly places. And it should be noted, according to Augustine, that this is not to be understood …

"Lay not up for yourselves treasures upon earth, where moth and corruption doth destroy, and where thieves break through and steal: but lay up for yourselves treasures in heaven, where neither moth nor corruption doth destroy, and where thieves do not break through nor steal. …

But lay up for yourselves treasure in heaven,.... That is, either be concerned for, and seek after heavenly treasure, the riches of glory, the joys and glories of another world, which infinitely excel everything that is valuable on earth; and which can never be corrupted, or taken away: or rather, lay up your earthly treasures in heaven; that is, put them into the hands of God in heaven; and this is done, by liberally communicating to the poor; by which means men "provide themselves bags which wax not old, and a treasure in heaven that faileth not", Luk 12:

Lay up - treasures in heaven - “The only way to render perishing goods eternal, to secure stately furniture from moths, and the richest metals from canker, and precious stones from thieves, is to transmit them to heaven by acts of charity. This is a kind of bill of exchange which cannot fail of acceptance, but through our own fault.” Quesnel.

There are three subjects brought before us in this part of our Lord’s sermon on the mount. These three are fasting, worldliness, and singleness of purpose in religion. Fasting, or occasional abstinence from food in order to bring the body into subjection to the spirit, is a practice frequently mentioned in the Bible, and generally in connection with prayer. David fasted when his child was sick; Daniel fasted when he sought special light from God; Paul and Barnabas fasted when they appointed elders; Esther fasted before going in to Ahasuerus.

But lay up for yourselves treasures in heaven--The language in Luke (Lu 12:33) is very bold--"Sell that ye have, and give alms; provide yourselves bags which wax not old, a treasure in the heavens that faileth not," &c. where neither moth nor rust doth corrupt, and where thieves do not break through nor steal--Treasures these, imperishable and unassailable!

There are three subjects brought before us in this part of our Lord’s sermon on the mount. These three are fasting, worldliness, and singleness of purpose in religion. Fasting, or occasional abstinence from food in order to bring the body into subjection to the spirit, is a practice frequently mentioned in the Bible, and generally in connection with prayer. David fasted when his child was sick; Daniel fasted when he sought special light from God; Paul and Barnabas fasted when they appointed elders; Esther fasted before going in to Ahasuerus. It is a subject about which we find no direct command in the New Testament. It seems to be left to everyone’s discretion, whether he will fast or not. In this absence of direct command we may see great wisdom. Many a poor man never has enough to eat, and it would be an insult to tell him to fast: many sick people can hardly be kept well with the closest attention to diet, and could not fast without bringing on illness. It is a matter in which everyone must be persuaded in their own mind, and not rashly condemn others who do not agree with him. One thing only must never be forgotten: those who fast should do it quietly, secretly and without ostentation. Let them not “appear to men to fast.” Let them not fast to man, but to God. Worldliness is one of the greatest dangers that beset man’s soul. It is no wonder that we find our Lord speaking strongly about it: it is an insidious, specious, plausible enemy; it seems so innocent to pay close attention to our business! It seems so harmless to seek our happiness in this world, so long as we keep clear of open sins! Yet here is a rock on which many make shipwrecked to all eternity. They “lay up treasure on earth,” and forget to “lay up treasure in heaven.” May we all remember this! Where are our hearts? What do we love best?

Lay up for yourselves treasures in heaven - That is, have provision made for your eternal felicity. Do not exhaust your strength and spend your days in providing for the life here, but let your chief anxiety be to be prepared for eternity. Compare the notes at Isa 55:2. In heaven nothing corrupts; nothing terminates; no enemies plunder or destroy. To have treasure in heaven is to possess evidence that its purity and joys will be ours. It is to be heirs of God, and joint-heirs with Christ, to an inheritance incorruptible, undefiled, and that fadeth not away, 1Pe 1:4. The heart, or affections, will of course be fixed on the treasure. To regulate the heart, it is therefore important that the treasure, or object of attachment, should be right.