John Calvin Commentary 1 Timothy 6:19

"laying up in store for themselves a good foundation against the time to come, that they may lay hold on the life which is [life] indeed." — 1 Timothy 6:19 (ASV)

Laying up for themselves a good foundation.

Besides, he adds an encouragement derived from the promise of a reward: that by bestowing and communicating, they will obtain for themselves a better treasure than they can have on earth.

By the word foundation, he means a firm and lasting permanence, because the spiritual riches which we lay up for ourselves in heaven, are not exposed to the ravages of worms or thieves (Matthew 6:20) or fires, but always remain beyond all danger.

On the contrary, nothing on earth is securely established; instead, everything may be said to be in an unstable condition.

The inference drawn by Papists from this passage—that we therefore obtain eternal life by the merit of good works—is extremely trivial.

It is true that God accepts as given to Himself everything that is given to the poor (Matthew 25:40). However, even the most perfect people scarcely perform a hundredth part of their duty, and therefore our liberality does not deserve to be brought into account before God.

We are so far from making full payment that, if God were to hold us to a strict accounting, every one of us would be found bankrupt. But after reconciling us to Himself by free grace, He accepts our services, such as they are, and bestows on them a reward which is not due.

This reward, therefore, does not depend on merit but on God’s gracious acceptance, and is so far from being inconsistent with the righteousness of faith that it may be viewed as an extension of it.