Sowing & Reaping—Winter/Spring 2025

As believers we are citizens of heaven, so our lives should be oriented toward heaven. The articles in this issue of Sowing & Reaping help us examine our motives in handling material possessions, examine obstacles to giving, and share some practical ideas for using our time, resources, and abilities. Are you laying up treasure in heaven by investing in eternal things? 

Jesus begins His third motive with an example. The

quality and proper functioning of your eye affect

the whole body. If your eyesight is clear, then the

whole body benefits. If your eye isn’t working, you

won’t be able to walk carefully or make decisions

that are good for the rest of the body because your

perception is off.

The Lord’s lesson in this example is that the location

of your treasure affects your perception. Our view

of money influences our entire lives. It is impossible

to have a life given to Christ in every area except the

area of material possessions. If your heart and your

treasures are in the world, your values will be worldly.

Your discernment will be worldly. Your decisions

will be turned toward the world. The location of

your treasures will affect your perception about

everything.

The opposite is also true. If you store up treasures

in heaven out of love for Christ and His cause, that

decision will affect the rest of your life. You will

evaluate things in light of the eternal kingdom. You

will have light to make decisions for the glory of God.

You will have enlightened perception for all of life.

Finally, Jesus motivates us with this reality in verse

24: The location of your treasure reveals your

loyalty. You cannot be fully loyal to both God and

wealth. When those two come into conflict, the

decisions you make will reveal where your true

loyalty lies.

It is easy to say that our loyalty is to Christ. But

when earthly concerns clash with eternal concerns,

what do we do? What or whom do we truly serve

with our material goods? Jesus tells us to orient

our lives toward heaven and store up treasure in

heaven because the location of our treasure reveals

our loyalty.

Money is simply a touchstone to reveal the orien-

tation of our hearts. Eventually, Jesus arrives at

Matthew 6:33: Seek first His kingdom. Orient your

whole life toward His kingdom. Why? “Therefore if

you have been raised up with Christ, keep seeking

the things above, where Christ is, seated at the right

hand of God” (Colossians 3:1). Orient your life toward

heaven, and lay up treasure in heaven because your

Savior is there!

19 Do not store up for yourselves treasures on earth,

where moth and rust destroy, and where thieves

break in and steal. 20 But store up for yourselves

treasures in heaven, where neither moth nor rust

destroys, and where thieves do not break in or steal;

21 for where your treasure is, there your heart will

be also. 22 The eye is the lamp of the body; so then

if your eye is clear, your whole body will be full of

light. 23 But if your eye is bad, your whole body

will be full of darkness. If then the light that is in

you is darkness, how great is the darkness! 24 No

one can serve two masters; for either he will hate

the one and love the other, or he will be devoted

to one and despise the other. You cannot serve

God and wealth.1

MATTHEW 6:19–24

BY JON CROCKER

1 Unless otherwise noted, Scripture quotations are taken from the

NASB® New American Standard Bible®, Copyright © 1995 by The

Lockman Foundation. Used by permission. All rights reserved.

Treasure

in Heaven?

Jesus spends a large portion of His Sermon on the

Mount addressing our attitudes toward material

possessions. In Matthew 6:19–24, He gives four

motivations to store up treasure in heaven. 

First, the location of your treasure determines its

longevity. In verses 19–20, Jesus contrasts earthly

treasures with heavenly treasures in terms of how

long they last. Treasures on earth are vulnerable to

both destruction and theft, but treasures in heaven

are truly secure. A life oriented toward the here-and-

now must grapple with this truth: All earthly treasure

can wear out or be taken away. Banks fail, markets

crash, currencies fluctuate, properties deteriorate

and lose their value, and economies plummet. With

those changes go our earthly possessions. Even

what remains in our grasp will not stay with us after

death, because “we have brought nothing into the

world, so we cannot take anything out of it either”

(1 Timothy 6:7). We will leave it all behind.

But every cent joyfully given in the name of Christ

for the spread of the Gospel, the fellowship of the

saints, the edification of the Church, and the glory

of God will generate interest forever and never

lose its value. No destruction can touch it; no thief

can take it. If you invest in the cause of Christ, your

investment is secure. Let’s send our treasures ahead

of us to glory, because there they last forever.

The second motivation is found in verse 21: The

location of your treasure moves your heart. For

many years I assumed that the words “where your

treasure is, there your heart will be also” mean

that your treasure will invariably follow your heart,

i.e., what you love determines what you do with

your money. That principle is true. But later while

meditating on this passage I realized that the word

order is intentional. Your thoughts, desires, and

emotions will naturally be set on the place where

your treasures already lie.

Think of a man with two cars. One is

a rusty 1981 hatchback with 318,000

miles and hasn’t started for three

years. The other is a $90,000

sports car fresh from the showroom.

One night during a storm, the man

is awakened by a thunderclap, a falling

tree, and the sound of twisting metal and shat-

tering glass. Which car is causing

the pounding of his heart in his

chest? Which of the two is he

wondering about as he dreads

looking out the dining room

window? His heart is running

toward the treasure.

Christians long to have our affections freed from this

passing world and set on Christ and His kingdom.

Verse 21 reveals how this can happen by God’s grace.

Do you want a deeper thirst for God? Do you want

your heart to be liberated from infatuation with this

world? Do you want to grow in your love for Jesus

and His work around this world? Start giving to His

cause, and your heart will follow. You won’t be able

to stop thinking about God’s kingdom, praying for

His working, and giving yourself more and more

to Christ for His purposes because your treasure

is already there.

WHY LAY UP

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