Matthew 6:19-21

Lay not up for yourselves treasures upon earth. This forbids, not the laying up of treasures, but laying them up on the earth; that is, the piling up of worldly wealth for worldly purposes. Riches are no sin in themselves, but the improper use of riches is a sin.

Where moth and rust doth corrupt. Unused garments often become moth-eaten; unused coins sometimes rust. All earth treasure will finally perish.

Thieves break through. Literally, "dig through". Often robbers in the East dig through the house walls of mud or unburnt brick.
Lay up for yourselves treasures in heaven. This is the only way to save our wealth. It is a positive precept. Our wealth must be consecrated to God and used as his work demands. Wealth used for doing good is treasure laid up in heaven. For. This introduces a reason for the preceding precepts.

Where thy treasure is, there will your heart be. This states a universal truth. A man's heart will be upon what he treasures most. If his treasure is in heaven, heaven will have his heart.
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