2. "Do not lay up for yourselves treasures on earth, where moth and rust destroy and where thieves break in and steal, but lay up for yourselves treasures in heaven, where neither moth nor rust destroys and where thieves do not break in and steal. For where your treasure is, there your heart will be also. The eye is the lamp of the body. So, if your eye is healthy, your whole body will be full of light, but if your eye is bad, your whole body will be full of darkness. If then the light in you is darkness, how great is the darkness! No one can serve two masters, for either he will hate the one and love the other, or he will be devoted to the one and despise the other. You cannot serve God and money.” (Matthew 6:19-24; ESV)

3. The Committed Heart Matthew 6:19-24

4. Treasures o Accumulated or stored wealth such as jewels or other valuables. o Typically, it talks about material wealth like money, gold, etc. o Solomon – 2 Chronicles 9:13-29 Treasures, though, can be more than material wealth or possessions. Treasures are the objects of our greatest desires.

5. A. Wealth o Money, gold, silver, etc. B. Possessions o Our society is obsessed with new “toys”. C. Position o In Society o In Business o In the Church D. Pleasure

6. All of these earthly treasures can become the focal point of our desires which is the same as covetousness. o Colossians 3:5 - “Put to death therefore what is earthly in you: sexual immorality, impurity, passion, evil desire, and covetousness, which is idolatry.” o Luke 12:13-15 o 1 Timothy 6:6-10 o Hebrews 13:5 – “Make sure that your character is free from the love of money, being content with what you have…”

7. Jesus, then, is not concerned with how much we have, but how much we trust and desire to have the things of this world. We must not underestimate the power of covetousness. It is subtle. It comes in small increments. It can easily dwell within, with no visible signs.

8. Jesus gives us two reasons not to lay up treasures on earth… 1. “...where moth and rust destroy.” 1. Corruption of material things was especially prevalent in the 1 st Century because they did not have the modern processes and equipment to protect against it. 2. Yet, despite our modern technology, we still see the effects of decay. We cannot prevent it. 2. “…where thieves break in and steal.” 1. Even if the things were not yet decaying, they were subject to robbery. 2. Consider even the plight of Job (Job 1:13-22) 3. Storms, fire, floods… 4. Death is the master thief. (Luke 12:16-21, Ecclesiastes 5:15-16)

9. Jesus gives the positive corollary which is to put our desires on the things of heaven. Colossians 3:1-3 - “If then you have been raised with Christ, seek the things that are above, where Christ is, seated at the right hand of God. Set your minds on things that are above, not on things that are on earth. For you have died, and your life is hidden with Christ in God.” 1 Timothy 6:17-19 Matthew 25:31-40

10. Jesus gives the positive corollary which is to put our desires on the things of heaven. 1 Peter 1:4-5 – “…to obtain an inheritance which is imperishable and undefiled and will not fade away, reserved in heaven for you, who are protected by the power of God through faith for a salvation ready to be revealed in the last time.” 2 Corinthians 4:17-18 – “For momentary, light affliction is producing for us an eternal weight of glory far beyond all comparison, while we look not at the things which are seen, but at the things which are not seen; for the things which are seen are temporal, but the things which are not seen are eternal.” Romans 8:38-39

11. How do we lay up for ourselves treasures in heaven? First, we must have the right view of life and glory. Hebrews 11:13-16 1 Peter 2:11 Second, we need to have a right view of possessions. Our possessions are simply on loan to us by God, and we must be good stewards of what we have. Luke 19:11-27 1 Corinthians 4:1-2 1 Peter 4:7-11

12. Keep in mind that Jesus is speaking to those who desire to be part of the Kingdom of Heaven. There are two competing camps – and neither will accept second place. Servant – “to be a slave to” Master – “suggests total ownership” We must all make the choice. Either God is in the position of Master, or something else is. Matthew 22:37-38

13. Bell, C. (2004). The Kingdom Handbook. Chumbley, K. L. (1999). The Gospel of Matthew. Nashville. Deason, J. (1999). Message of the Mountain. Earnhart, P. (1999). Invitation to a Spiritual Revolution. Floyd Knobs: Gary Fisher. Lloyd-Jones, D. M. (1971). Studies in the Sermon on the Mount. Grand Rapids: WM. B. Eerdmans Publishing Company. Turner, Rex. No Man Can Serve Two Masters. Jonesboro. National Christian Press, Inc. Warren, Thomas B. The Proper Laying Up of Treasure. Jonesboro. National Christian Press, Inc. The Pulpit Commentary