Matt 6:19–21 — Treasures In Heaven

Jesus continues in the Sermon on the Mount to teach the higher righteousness he requires of his disciples. Matthew 5:1–16 establishes the basic orientation of this kingdom righteousness through the Beatitudes.

Jesus begins by declaring that his disciples already possess the kingdom of heaven. “Blessed are the poor in spirit, for theirs is the kingdom of heaven.” Likewise, those persecuted for righteousness’ sake are blessed because theirs is the kingdom. Through faith in Christ, the disciples possess this glorious kingdom of grace and salvation. From Matthew 5:17 through 7:12, Jesus describes the higher righteousness required of those who belong to it.

He says, “Do not think that I have come to abolish the Law or the Prophets; I have not come to abolish them but to fulfill them.” He then warns that unless the disciples’ righteousness exceeds that of the scribes and Pharisees, they will never enter the kingdom of heaven. This is not a works-based righteousness or a self-righteous attempt to merit God’s favor. It flows from the grace of already possessing the kingdom.

This is the main body of the Sermon on the Mount, in which Jesus explains this higher righteousness. He gives six antitheses: “You have heard that it was said … but I say to you.” Then he addresses various aspects of piety.

In Matthew 6:1–18, he addresses three pillars of Jewish piety: giving to the poor, prayer, and fasting. He contrasts the ostentatious piety of the hypocrites with the secret devotion required of his disciples. Those who practice righteousness publicly to receive human praise have already obtained their reward. The disciples should instead act in secret, knowing that their heavenly Father will reward them.

Within that context, the petitions of the Lord’s Prayer summarize the disciples’ piety. They look to God, pray for the coming of his kingdom, submit themselves to his will, and seek his grace and daily provision as they journey toward the heavenly city.

The Two Kinds of Treasure

In verses 19–21 Jesus speaks about two kinds of treasure: “Do not lay up for yourselves treasures on earth, where moth and rust destroy and where thieves break in and steal, but lay up for yourselves treasures in heaven, where neither moth nor rust destroys and where thieves do not break in and steal.” He first contrasts earthly and heavenly treasure through a spatial metaphor: treasure below on earth and treasure above in heaven, where God is.

Earthly and Heavenly Treasure

Treasure on earth is susceptible to damage. Moth larvae consume costly textiles and garments, while rust corrodes precious metals. Earthly treasures are also vulnerable to thieves because they remain within reach.

Thieves can break in and steal earthly treasures. Heavenly treasures, however, are secure with God in a place invulnerable to damage or loss. Heaven is like an impenetrable Fort Knox. No thief can enter, and no moth or rust can consume or corrode what is kept there. The treasure is in the heavenly realm where God dwells with the angels, untouchable by any earthly creature.

Temporary and Lasting Treasure

The spatial contrast between earth and heaven also becomes a temporal contrast between what is temporary and what is lasting.

Jesus implies this temporal contrast by describing earthly treasure as temporary and heavenly treasure as lasting. Moths and rust destroy treasure below, while thieves break in and steal it. Treasure in heaven partakes of the heavenly reality of God and is therefore beyond the ravages of time. Earthly treasure belongs to this corruptible present age.

It is prone to wear and destruction. Even without a thief actively attacking it, earthly treasure corrodes, crumbles, and fades. Nothing in our experience truly lasts.

Consider a new cell phone. At first its technology, design, speed, and features may be impressive. Three or four years later, it seems old and clumsy. Its screen is scratched, its hardware is wearing out, and its applications and technology are outdated. Ordinary use has diminished what once appeared so desirable.

Everything in this life shares that character because it belongs to this temporary and fading present evil age. Treasure in heaven, by contrast, partakes of the age to come. It is eternal, lasting, and beyond corruption. Luke records a parallel saying in which Jesus describes “moneybags that do not grow old” and “a treasure in the heavens that does not fail” (Luke 12:33).

More Than Material Possessions

What, then, is Jesus actually describing? In the first half of the comparison, treasures on earth certainly include material possessions.

Verse 24 confirms that money is included: “No one can serve two masters, for either he will hate the one and love the other, or he will be devoted to the one and despise the other. You cannot serve God and money.”

Money and material possessions are clearly among the earthly treasures that do not last. Yet limiting Jesus’ teaching to materialism would be too narrow. Both earthly and heavenly treasure include more than material possessions.

Jesus is not merely warning the disciples against setting their hearts on material possessions, although that is part of his concern. He will go on to say, “Do not be anxious about your life, what you will eat or what you will drink, nor about your body, what you will put on. Is not life more than food, and the body more than clothing?” Yet the preceding context shows that he has more than gold, silver, and other material possessions in view.

In the preceding context, Matthew 6:1–18, Jesus addresses the three pillars of Jewish piety: almsgiving, prayer, and fasting. He describes how the Pharisees practiced these duties to gain earthly treasure in the form of human praise. Treasures on earth therefore include not only material possessions but also intangible rewards.

Regarding almsgiving, Jesus says, “Sound no trumpet before you, as the hypocrites do in the synagogues and in the streets, that they may be praised by men. Truly, I say to you, they have received their reward.” He gives the same warning about those who pray at street corners to be seen and those who disfigure their faces so that others will notice their fasting. They have already received their reward—the earthly treasure of human praise.

The Failure of Treasures Earned by Works

When Jesus speaks of storing up treasure, he intentionally echoes traditional Jewish language about rewards. Many believed that almsgiving, prayer, fasting, and other works stored up treasure with God. Jesus says that the treasure they believe they are storing in heaven is actually treasure on earth.

The Book of Tobit illustrates this traditional language:

“According to the abundance that you have, give alms … in proportion to the abundance. If you possess little, do not be afraid to give alms in proportion to the little that you have. For you are storing up for yourself a good treasure against the day of necessity. For almsgiving delivers from death and keeps you from entering into darkness.” — Tobit 4:7-10

The claim is that almsgiving stores a treasure that delivers a person from condemnation.

Another Jewish writing from around the time of the New Testament says that the person who performs righteous deeds treasures up life before the Lord. This language reflects the belief that good works stored up heavenly rewards. Jesus responds that not only material possessions but also the supposed rewards of good works will fail. Human praise will pass away, and our piety cannot bear the weight of securing an eternal treasure. Have we given enough to the poor, prayed enough, or fasted with sufficient rigor? Our works cannot provide the treasure we need.

Jesus says that we need a better treasure: “Do not lay up for yourselves treasures on earth, but lay up for yourselves treasures in heaven, where neither moth nor rust destroys and where thieves do not break in and steal.”

The Heart and Its Treasure

What is the treasure in heaven? Verse 21 begins to explain it: “Where your treasure is, there your heart will be also.” The order of those words deserves careful attention.

Based on verses 19–20, we might have expected Jesus to reverse the statement: “Where your heart is, there your treasure will be also.”

Several commentaries effectively interpret the verse that way in an effort to make verse 21 fit the command in verse 20: “Lay up for yourselves treasures in heaven.” On that reading, placing the heart in heaven would produce heavenly treasure.

The Treasure Is Already Secured

Jesus does not say, “Where your heart is, there your treasure will be.” He says, “Where your treasure is, there your heart will be also.” Reversing his words would suggest that he agrees with the idea of doing good works to store up future rewards. Instead, Jesus surprises us by placing the treasure first. Notice the present tense: your treasure is in heaven. It has already been secured and stored there for you.

This is what Jesus taught in the Beatitudes. The disciples are blessed because theirs is the kingdom of heaven; the meek are blessed because they will inherit the earth. The inheritance already belongs to them.

The treasure is the kingdom and all its blessings of salvation. In Matthew 13 Jesus says that the kingdom is like treasure hidden in a field, which a man finds and then joyfully sells all he has to obtain.

It is the pearl of great price. Immediately before Luke’s parallel teaching about heavenly treasure, Jesus says, “Fear not, little flock, for it is your Father’s good pleasure to give you the kingdom” (Luke 12:32). The kingdom is the treasure, and it already belongs to the disciples as a gift of sheer grace, not a reward to be earned.

Set Your Heart on the Treasure

Jesus is telling his disciples that they have a treasure stored up in heaven. They are to believe it, count on it, set their hearts on it, and allow it to change how they live on earth. They are blessed because the kingdom of heaven belongs to them.

This is not a matter of earning a reward. Although the command to “lay up for yourselves treasures in heaven” could be read that way, Jesus takes traditional Jewish language and turns it upside down. Heavenly treasure is not accumulated through meritorious deeds, greater almsgiving, longer prayers, or fasting. Christ has stored it up for his people.

Our part is to receive the kingdom’s gift by faith alone and count it as our treasure. As the fruit of faith, the heart cherishes the kingdom, the treasure, and the pearl of great price. Verse 21 applies both positively and negatively. If our treasure is in heaven, in the glory of the age to come, our hearts will be set on things above. If our treasure is on earth, in this passing age, our hearts will remain fixed below.

When Jesus speaks of where the heart is, he means where we set our minds and affections. The heart is the core of our being. This is essentially Jesus’ version of Paul’s command in Colossians 3:2: “Set your minds on things that are above, not on things that are on earth.”

Again and again, Jesus contrasts external obedience with the higher righteousness that flows from a transformed heart. In Matthew 5 he says, “You have heard that it was said, ‘You shall not murder,’” but then warns that whoever is angry with his brother is liable to judgment. He similarly moves from the prohibition of adultery to the lustful intent of the heart. In Matthew 15 he explains that uncleanness does not arise from food but proceeds from the heart.

Heavenly Treasure Transforms Earthly Life

The Lord wants us to have a new heart, which he provides as a gift of grace. If we set our affections on the heavenly treasure—Christ and his kingdom—it will affect how we live in this world. The higher righteousness described throughout the Sermon on the Mount will begin to characterize us: Christlike meekness, turning the other cheek, and pursuing peace.

It produces mercy, readiness to forgive, freedom from anger and hurtful speech, purity of heart, refusal to retaliate, love for enemies, and prayer for their repentance. It frees us from slavery to money, teaches submission to God’s will, enables humble trust in the Father’s daily provision, and directs us to seek first God’s kingdom and righteousness.

These Christlike attitudes and actions are impossible while our treasure remains on earth. If earthly life is all we possess, we must defend ourselves through retaliation and pursue money as our only security. But when our affections are fixed on heavenly treasure, we are free to be meek, turn the other cheek, love our enemies, and trust our Father’s provision.

This is the opposite of works-based piety. The scribes and Pharisees sought to accumulate heavenly treasure through law-keeping, prayer, fasting, and almsgiving. Jesus teaches that heavenly treasure is first given by grace and then transforms the lives of those who receive it.

Jesus’ message is the opposite: “I have given you treasure in heaven. I am the treasure. You have me, and you possess the heavenly kingdom that I bring.” Set your mind and heart on that gift, and as a result you will live according to the values of the kingdom and the glory of the age to come. This is the higher righteousness that exceeds the works-based righteousness of the scribes and Pharisees.