Luke 12:34

For where your treasure is, there will your heart be also.

The heart follows what a person counts as treasure, so affections go after what is valued and invested in. Treasure kept on earth ties the heart to the world and pulls it from God, while treasure placed in heaven turns the heart toward God and his kingdom. Earthly wealth wears out where moth spoils and thieves steal, but heavenly treasure does not fail or corrupt and cannot be taken away. Laying up treasure in heaven means freely using money, ability, and influence to help the needy and advance God's cause to save souls, as stewards who must use the Lord's goods faithfully rather than hoarding or spending them on self. This giving belongs to readiness for the coming of the Son of man, with loins girded and lights burning, so that covetousness which is idolatry does not claim the heart and cost the soul, and the giver meets the Lord in peace with secure reward beside the throne of God.

Heart Follows Treasure

The heart and affections follow what a person values and invests in as treasure. What is held most dear draws and holds the affections, so the heart is set where the treasure is placed. Investment in earthly wealth turns the heart toward it, while treasure laid up in heaven directs the heart toward heavenly things. Giving to others and to those in need, and storing treasure in heaven, turn the heart toward heaven and away from selfish use of possessions. Keeping the heart with Christ therefore requires putting the whole heart into His service instead of striving in a tame, listless way without religious interest, through daily prayer and watchfulness.

Treasure laid up on earth binds the heart to the world and draws it away from God. Treasuring earthly gain, pursuing land or mining speculation, and attempting to serve both God and mammon divide the allegiance and fasten interest and attention on worldly things. Property and wealth held for self-gratification, stored in houses, land, or costly possessions rather than used to help others and advance God's work, reveal a heart bound to earthly things. Storing treasure on earth in this way puts the soul in danger, leaves too little conscientious use of entrusted means, settles into idleness and accumulation for self, and leaves a person unable to meet the Lord in peace. By contrast, treasure laid up in heaven directs the heart toward heaven, toward God and His kingdom. Giving generously to help others and to advance God's work places treasure in heaven and turns the heart toward God rather than earthly possessions.

In its setting, earthly wealth is corruptible, where moth corrupts and thieves break through and steal, while heavenly treasure is unfailing, in bags that do not grow old, where no thief approaches and no moth corrupts. Heavenly treasure cannot be stolen or spoiled. Disciples facing reproach, poverty, and persecution strengthened themselves with this instruction to give to the needy and store lasting treasure in heaven. Their hope was the kingdom their Father delighted to give them.

Heavenly treasure is secured by selling what is owned and giving alms to provide unfailing treasure in heaven beyond thief and moth. It is laid up by seeking first the kingdom of God and His righteousness, and by trusting the Father's good pleasure to give the kingdom. This teaching belongs to Christ's call to be ready and watchful for His return, and giving and storing treasure in heaven supports readiness for the unexpected coming of the Son of man. Readiness means having loins girded and lights burning like servants waiting for their lord to return from the wedding to open to Him immediately, blessed if found watching.

Laying Treasure in Heaven

Laying up treasure in heaven means giving to those in need and freely using entrusted money, abilities, and influence to advance God's cause. It means establishing missions in all parts of the world, sharing the light of truth, helping the poor, the needy, the orphan and the fatherless, and rescuing people from Satan's power to save souls. Using entrusted money to help advance God's work in this way places treasure in heaven and draws the heart toward that work.

Believers are stewards accountable to God for the Lord's goods and money, and must use them faithfully, willingly, and actively for His interest to bless humanity after the example of Jesus. They are to refuse the customs and practices of the world in using money and to feel the sacred responsibility of stewardship. Means left idle, buried, withheld, or spent on unnecessary things and needless adornment are lost to God's treasury. For without faithful investment Satan diverts the Lord's money into forbidden channels and robs God's treasury.

The verse warns against treasuring earthly gain and attempting to serve both God and mammon. It warns ministers and believers against engaging in land or mining speculation and speculative investments. It warns against hoarding wealth in houses, land, costly possessions and property held for self-gratification and worldly pursuits. Laying up treasures on earth in this way holds the affections on this world and feeds strong love for acquiring property and for the world itself.

Treasure is to be sent ahead to heaven by giving during life while there is still time and opportunity. It is not to be held back until the work can provide for itself, nor planned to be given only at death, since delay may mean the means are lost and holding back reflects selfishness. This includes selling unneeded property and supporting the work in the South. It includes giving to enter a new field and to build a meetinghouse when a company of Sabbathkeepers is raised up, and using means while able so that when the truth leads others to serve the work its resources increase.

Laying up treasure in heaven means moving out by faith to build a plain, neat tabernacle in harmony with the faith rather than a cathedral. It means spending none of the Lord's money on needless adornment and dedicating houses of worship free from debt because interest paid on debt is great loss. Where resources are placed reveals allegiance, for treasures can be placed in God's storehouse or in Satan's. Withholding resources leaves God's work without means to advance and people under Satan's domination.

Watching for Christ's Return

The instruction belongs to Christ's call to be ready and watchful for His return, and giving to those in need and storing treasure in heaven directs the heart toward heaven and keeps it ready for the unexpected coming of the Son of man. The heart follows what a person treasures and invests in, so laying up treasure in heaven turns the heart toward God's kingdom rather than earthly possessions. That heavenly treasure is lasting and unfailing, where it cannot be stolen or spoiled, and earthly wealth hoarded for self cannot compare in value with the salvation of a soul. Keeping watch for the returning Son of man therefore connects right use of wealth with readiness for His unexpected coming.

This readiness means having loins girded and lights burning like servants waiting for their lord to return from the wedding, to open to Him immediately when He comes. Those so found watching are blessed. Seeking first the kingdom of God and His righteousness, selling what is owned and giving alms to provide unfailing treasure in heaven beyond thief and moth, is the way followers are to represent Him in their life work and plans for reaching people.

Right use of entrusted means decides fitness to meet the Lord in peace, for those who store wealth in houses, land, or costly possessions place their hearts in earthly things and are left unready, while means given to help the needy and advance God's work are treasure laid up in heaven. A life with the eye single to the glory of God lays its treasure in heaven where it is safe from all corruption and loss, takes Jesus as the pattern and the law of the Lord as the delight, and ends in approval at the day of final reckoning with entrance into the joy of the Lord. Disciples facing reproach, poverty, and persecution strengthened themselves with this instruction to give to the needy and store lasting treasure in heaven, with hope in the kingdom their Father delighted to give them.

Character and Eternal Reward

What a person values most draws and holds the affections, so those blessed with great light are to put the whole heart into the service of Christ instead of striving in a tame, listless way without religious interest, and keeping the heart with Christ requires daily prayer and watchfulness. The heart is to be guarded with perpetual vigilance and jealousy lest it be estranged from God, with the eye single to the glory of God, taking Jesus as the pattern to imitate and the law of the Lord as the delight. This means not living to please self nor courting praise and human honor and appreciation, but hungering and thirsting after righteousness, with inward spiritual perception of truth bringing self-abasement, lowliness, hiding self in Jesus, and sanctification of the Spirit without ostentation or display or exalting self, as pilgrims and strangers with citizenship above. Houses of worship are to be devoted to educating and training children and youth in this way, not elder members alone, and a life so ordered lays its treasure in heaven where it is safe from all corruption and loss and ends in approval at the day of final reckoning with entrance into the joy of the Lord.

Where treasure is put the heart follows, so when earthly wealth claims interest and attention it draws the heart away from God and leaves too little time for His service. Treasure is therefore to be laid up in heaven with the heart set on heavenly things rather than money, putting money, abilities, and influence to use in sharing the light of truth rather than keeping them for self. Covetousness is idolatry and cannot coexist with keeping God's law, and gaining the whole world is no profit if the soul is lost, a loss greater than the loss of any earthly treasure.

The promised heavenly treasure is secure from loss and corruption beside the throne of God, connected with the kingdom and eternal joys awaiting the redeemed, and giving generously to God's work and to those in need directs the heart toward God and toward it. Seeking the kingdom of God first, trusting the Father's good pleasure to give the kingdom, selling what is owned and giving alms places money in bags that do not grow old and lays up unfailing treasure in heaven where no thief approaches and no moth corrupts. That heavenly investment is life insurance in the heavenly courts, for insuring life by spending means to benefit those still in the darkness of error and to win souls to Christ brings God's assurance of working on the plan of multiplication and giving rich grace in return for labor of love. Using entrusted money to spread the truth and help save souls thus lays up treasure in heaven with lasting reward in the Father's kingdom, and makes believers partakers of the divine nature who have escaped the corruption in the world through lust.