“For where your treasure is, there will your heart be also.”  (Matthew 6:21)  

        The word “treasure” carries with it the implication of benefits and a place of safekeeping, a storehouse within the context of the Scripture Jesus is referring to (Matthew 6:19-21).  It is obvious that the treasure He speaks of is not in the physical sphere, if it is a treasure worth having.  We, as humans, have long been programmed by books, movies, television and other things that a treasure always involves riches or wealth.  Remember the many stories of pirates hiding their treasure, or someone discovering a hidden treasure chest filled with gold, silver and precious gems.  That is not what Jesus is referring to.  Oh, there are things that we treasure because it is our hearts desire to do so.
     How can we lay up for ourselves “Treasures in Heaven?”  I think it is pretty clear, it has to do with what dominates a person’s heart. The heart is described in Scripture in three specific areas, “thoughts” (“For as he thinketh in his heart, so is he… Proverbs 23:7); “desires” (“But I say unto you, That whosoever looketh on a woman to lust after her hath committed adultery with her already in his heart” Matthew 5:28); and “emotions” (“Let not your heart be troubled: ye believe in God, believe also in me” John 14:1).  Physical treasures are temporal and can become targets for thieves.  These physical treasures have no foolproof way of safekeeping, especially in the high-tech world we live in today.  With identity theft becoming more elaborate every day, even secured banks are violated on a daily basis. Then, there are a multitude of scammers who are forever taking fortunes from poor, innocent victims, all the while promising a great return on their investment.  We have warnings from the Bible that are seldom heeded.  “Labour not to be rich: cease from thine own wisdom” (Proverbs 23:4).  “A faithful man shall abound with blessings: but he that maketh haste to be rich shall not be innocent” (Proverbs 28:20).  “But they that will be rich fall into temptation and a snare, and into many foolish and hurtful lusts, which drown men in destruction and perdition” (I Timothy 6:9).
      Spiritual treasures are “eternal in the heavens” because they are in heaven  and they are spiritual treasures.  As Jesus said, “But lay up for yourselves treasures in heaven, where neither moth nor rust doth corrupt, and where thieves do not break through nor steal: “ (Matthew 6:20).  These spiritual treasures will be found in the three areas of the heart mentioned earlier, i.e., “thoughts, desires, emotions.”  What dominates your thinking?  Is it heavenly things?  (cf Philippians 4:8, “...think on these things.”)  What is it you truly desire?  Do you honestly want to please the Lord?  (cf Romans 10:1, “Brethren, my heart’s desire and prayer to God…”)  Where are your emotions today?  Do you have joy because of your relationship with Christ?  Is there sorrow because of your lack of faithfulness?  (cf Philippians 4:4, “Rejoice in the Lord alway…”) When we are in the place, spiritually, that God wants us then the transfer of our heavenly treasures has already begun.  “In whom are hid all the treasures of wisdom and knowledge” (Colossians 2:3).  I ask you again, “Do you have treasures worth having?”  
           H. Preston Parker