19 “Do not lay up for yourselves treasures on earth, where moth and rust destroy and where thieves break in and steal; 20 but lay up for yourselves treasures in heaven, where neither moth nor rust destroys and where thieves do not break in and steal. 21 For where your treasure is, there your heart will be also” (Matthew 6:19–21, NKJV).
Jesus makes a strong contrast being material and spiritual things. We do not achieve spiritual fulfillment by material means. For example, while important, caring for one’s body is not the same as caring for one’s soul; That requires exercising ourselves toward godliness (1 Tim. 4:7-8). The earth and its goods are transitory, temporary, and tenuous. To invest one’s heart and life in these things is to miss the greater treasure that is enduring and eternal. We will fix our hearts on one or the other. Christians focus their hearts on spiritual wealth. The previous teachings of Christ in this sermon illuminate heavenly treasures. In the Beatitudes, Jesus explains the spiritual fortune of kingdom citizens (Matt. 5:1-12). Choosing righteous conduct reflects a heart that values heaven more than earthly vindication and pleasure (Matt. 5:17-48). Seeking God’s favor in our service and prayers shows a heart dedicated to treasures men cannot spoil (Matt. 6:1-18). Money is not evil, but loving it is (1 Tim. 6:9-10). Loving heavenly things equips us to use material goods to serve others and honor God while laying hold of eternal life (1 Tim. 6:17-19).