John Calvin 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)

But lay up for yourselves treasures in heaven. This refers to those who, instead of entangling themselves in the snares of this world, make it their care and business to meditate on the heavenly life.

In Luke’s narrative, no mention is made of the contrast between laying up treasures on the earth and laying up treasures in heaven. Luke refers to a different occasion for Christ’s command to prepare bags, which do not grow old, for He had previously said, Sell what you possess, and give alms.

It is a harsh and unpleasant thing for people to strip themselves of their own wealth. To alleviate their uneasiness, Christ holds out a large and magnificent hope of reward.

Those who assist their poor brothers and sisters on the earth lay up for themselves treasures in heaven, according to the saying of Solomon:

He that hath pity upon the poor lendeth to the Lord, and that which he hath given will he pay him again,
(Proverbs 19:17)

The command to sell possessions must not be literally interpreted, as if Christians were not at liberty to retain anything for themselves.

Christ only intended to show that we must not be satisfied with bestowing on the poor what we can easily spare, but that we must not refuse to part with our estates if their revenue does not supply the needs of the poor.

His meaning is, “Let your liberality go so far as to lessen your patrimony, and dispose of your lands.”