In Matt. 6: 19–21, it is written: “Lay not up for yourselves treasures upon earth, where moth and rust doth corrupt, and where thieves break through and steal; but lay up for yourselves treasures in Heaven, where neither moth nor rust doth corrupt, and where thieves do not break through nor steal: for where your treasure is, there will your heart be also.” Observe, dear reader, the following points concerning this part of the divine testimony:—
1. It is the Lord Jesus, our Lord and Master, who speaks this as the Lawgiver of his people—he who has infinite wisdom and unfathomable love to us, who therefore both knows what is for our real welfare and happiness, and who cannot exact from us any requirement inconsistent with that love which led him to lay down his life for us.
2. His counsel, his affectionate entreaty, and his commandment to us his disciples is, “Lay not up for yourselves treasures upon earth.” The meaning obviously is, that the disciples of the Lord Jesus, being strangers and pilgrims on earth, i. e., neither belonging to the earth nor expecting to remain in it, should not seek to increase their earthly possessions, in whatever these possessions may consist. This is a word for poor believers as well as for rich believers; it has as much a reference to putting shillings into the savings-bank as to putting thousands of pounds into the funds, or purchasing one house or one farm after another. It may be said, But does not every prudent and provident person seek to increase his means, that he may have a goodly portion to leave to his children, or to have something for old age, or for the time of sickness, etc.? My reply is, It is quite true that this is the custom of the world. But whilst thus it is in the world, and we have every reason to believe ever will be so among those that are of the world, and who therefore have their portion on earth, we, disciples of the Lord Jesus, being born again, being the children of God, not nominally, but really, being truly partakers of the divine nature, being in fellowship with the Father and the Son, and having in prospect “an inheritance, incorruptible, and undefiled, and that fadeth not away” (1 Pet. 1: 4), ought, in every respect, to act differently from the world, and so in this particular also. If we, disciples of the Lord Jesus, seek, like the people of the world, after an increase of our possessions, may not those who are of the world justly question whether we believe what we say when we speak about our inheritance, our heavenly calling, our being the children of God, etc.? Often it must be a sad stumbling-block to the unbeliever to see a professed believer in the Lord Jesus acting in this particular just like himself. Consider this, dear brethren in the Lord, should this remark apply to you.
3. Our Lord says about the earth that it is a place “where moth and rust doth corrupt, and where thieves break through and steal.” All that is of the earth, and in any way connected with it, is subject to corruption, to change, to dissolution. There is no reality, or substance, in anything else but in heavenly things. Often the careful amassing of earthly possessions ends in losing them in a moment by fire, by robbery, by a change of mercantile concerns, by loss of work, etc.; but suppose all this were not the case, still, yet a little while, and thy soul shall be required of thee; or, yet a little while, and the Lord Jesus will return; and what profit shalt thou then have, dear reader, if thou hast carefully sought to increase thy earthly possessions?
4. Our Lord, however, does not merely bid us not to lay up treasure upon earth; for if he had said no more, this his commandment might be abused, and persons might find in it an encouragement for their extravagant habits, for their love of pleasure, for their habit of spending everything they have, or can obtain, upon themselves. It does not mean, then, as is the common phrase, that we should “live up to our income;” for he adds, “But lay up for yourselves treasures in Heaven.” There is such a thing as laying up as truly in Heaven as there is laying up on earth; if it were not so, our Lord would not have said so. Just as persons put one sum after another into the bank, and it is put down to their credit, and they may use the money afterward, so truly the penny, the shilling, the pound, the hundred pounds, the ten thousand pounds, given for the Lord’s sake, and constrained by the love of Jesus, to poor brethren, or in any way spent in the work of God, he marks down in the book of remembrance, he considers as laid up in Heaven. The money is not lost; it is laid up in the bank of Heaven; yet so, that whilst an earthly bank may break, or through earthly circumstances we may lose our earthly possessions, the money which is thus secured in Heaven cannot be lost.—From Muller’s Life of Trust.