Charles Ellicott Commentary Matthew 6:20

"but lay up for yourselves treasures in heaven, where neither moth nor rust doth consume, and where thieves do not break through nor steal:" — Matthew 6:20 (ASV)

Treasures in heaven — These, as in the parallel passage of Luke 12:33, are the good works, or rather the character formed by them, which follow us into the unseen world (Revelation 14:13) and are subject to no process of decay. So people are rich in good works (1 Timothy 6:18), rich in faith (James 2:5), and are made partakers of the unsearchable riches of Christ and His glory (Ephesians 3:8, 16).