Expositor's Bible Commentary 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)

By contrast, treasures in heaven are forever exempt from decay and theft. They refer to whatever is of good and eternal significance that comes out of what is done on earth. Doing righteous deeds, suffering for Christ’s sake, forgiving one another—all these have the promise of “reward” (cf. 5:30, 46; 6:6, 15). Other deeds of kindness also store up treasures in heaven (10:42; 25:40), including willingness to share (1 Timothy 6:13–19).

Jesus’ point is that the things most highly treasured occupy the “heart” (GK 2840), the center of a personality that embraces mind, emotions, and will; thus the most cherished treasure subtly but infallibly controls one’s whole direction and values.