When reading Matthew 6 recently, the last phrase of verse 21 really caught my attention: “For where your treasure is, there will your heart be also.” I noted that there is a connection between our treasures and our hearts. What we love is very important, and it reflects where our treasure is.

The definition of a treasure is “a quantity of precious metals, gems, or other valuable objects.” Usually, treasures have a high price tag, and once acquired, people will not easily part with them. Some are even considered “priceless”—too cherished to be sold at any price. These might include family heirlooms, time spent with loved ones, our health, and so forth. Anything that we guard carefully and count as precious can be considered a treasure.

In the lead up to those words in Matthew 6:21, Jesus taught, “Lay not up for yourselves treasures upon earth, where moth and rust doth corrupt, and where thieves break through and steal: but lay up for yourselves treasures in heaven, where neither moth nor rust doth corrupt, and where thieves do not break through nor steal.” Jesus’ advice in these verses is very practical. He was pointing out that it is foolish to prioritize earthly treasures because they are short lived. They can be taken away from us at any time. Even if they are never stolen or lost, we still must part with them at the end of our lives. And even if our children can enjoy them after us, eventually all of it will be lost because Scripture teaches that one day everything in this world is going to burn up. We read, “The heavens shall pass away with a great noise, and the elements shall melt with fervent heat, the earth also and the works that are therein shall be burned up” (2 Peter 3:10). Since all the material things around us will be destroyed, they are not a lasting investment. On the other hand, what we gain in Heaven will be secure for all eternity.

Jesus also warned against trying to prioritize both treasure in Heaven and on earth. He said it’s not possible. In Matthew 6:24 He said, “No man can serve two masters: for either he will hate the one, and love the other; or else he will hold to the one, and despise the other. Ye cannot serve God and mammon.” We can’t have it both ways. If we don’t choose to value eternal things and make them our priority, our attention will go to earthly things and they will become most important to us. One will always win over the other.

Since our hearts and treasures are connected, we can understand that loving the right things will help us follow Jesus’ instruction to lay up treasures in the right place. The focus has to be on our hearts.

A personal gauge

As I meditated on Jesus’ words in Matthew 6:21, I thought of four things that could help to reveal where my heart is. This list can be used as a gauge for anyone interested in investing in what matters most.

Love for God’s Word. When I was growing up, my dad loved Scripture and he quoted it constantly. While he was making breakfast, getting ready for work, walking through the house—he was always quoting Bible verses.

Seven years before he died, he suffered a major stroke and his left side was paralyzed, but with God’s help he learned to walk again. He tried to go for a one-mile walk every day, and sometimes in the middle of it he would feel like he couldn’t go on. Then he would quote Joel 3:10, “Let the weak say I am strong,” and he could finish. His life verse was Philippians 4:13, “I can do all things through Christ which strengtheneth me,” and his last words before he passed away were, “This is the day which the Lord hath made; we will rejoice and be glad in it” (Psalm 118:24). Having a father like that really affected me. He helped me see the value of Scripture and I have learned to love it as he did.

Do we read the Bible every day? Do we cherish it? Psalm 119:105 says, “Thy word is a lamp unto my feet, and a light unto my path.” God’s Word is eternal and it gives us the most critical guidance that we need in life. When we take time to know and understand it more deeply, and apply it to the way we live, we are investing in eternity.

Love for God’s house. How much do we love God’s house? How much effort are we willing to exert to be there, or what will we refrain from doing in order to be there? Psalm 27:4 says, “One thing have I desired of the LORD, that will I seek after; that I may dwell in the house of the LORD all the days of my life, to behold the beauty of the LORD, and to enquire in his temple.” And Psalm 122:1 says, “I was glad when they said unto me, Let us go into the house of the LORD.” We are glad to come to God’s house because that is where God so often speaks to us through songs, testimonies, His Word, teachings, and in prayer. It is a way for us to encourage others as well, which also has eternal value.

Love for prayer. At certain times, like during camp meetings and special meetings, I find it easier to spend time in prayer. After camp meeting last year, for a couple weeks we had very few services, and I found myself thinking, How should I spend my time now? The Lord spoke to my heart the Scripture that says, “Whatsoever things are true, whatsoever things are honest . . . if there be any virtue, and if there be any praise, think on these things” (Philippians 4:8). That guidance was so helpful for keeping my mind on Him and maintaining a spirit of prayer even though our church schedule changed.

Do we love to spend time in prayer? We read in James 5:16, “The effectual fervent prayer of a righteous man availeth much.” When we’re praying, we’re laying up eternal treasures in Heaven.

Love for souls. How valuable is a soul? There is nothing we could give in exchange for a soul. One soul is more valuable than anything in the entire world, and even more valuable than all of it put together. Proverbs 11:30 says, “He that winneth souls is wise.” We read in James 5:20: “He which converteth the sinner from the error of his way shall save a soul from death.” The value we place on souls will directly impact how much we invest in winning them for eternity.

Our love for the things of God matters a great deal because it reveals where our hearts are. Where our treasure is, that is where our hearts will be. If we ask God to cultivate these areas of our lives, the natural outcome will be that we will lay up treasures in Heaven.

What to do with earthly treasure

Having treasures in Heaven doesn’t mean that we cannot also own things of value here on earth. Some believers have many possessions and plenty of money, and there are many examples of such individuals using their resources to advance God’s kingdom.

The Bible gives instruction for what to do with earthly wealth. Psalm 62:10 says, “If riches increase, set not your heart upon them.” Many of us have heard the advice, “Hold it with a loose hand.” If we have something of earthly value, we want to be ready to let it go at any time should God require it. In 1 John 2:15 we read, “Love not the world, neither the things that are in the world. If any man love the world, the love of the Father is not in him.” It is not having but loving the things of the world that is harmful. We must not allow anything to compete with our love for God.

Lot’s wife is an example of one who valued earthly possessions too much. In Luke 17, Jesus was speaking to his disciples about His return and told them, “Remember Lot’s wife.” She was living in Sodom when God decided to destroy the city because of its wickedness. Lot’s uncle, Abraham, interceded for his family, so God sent angels to rescue them. However, they did not want to leave their home. Lot’s sons-in-law did not believe what the angels had said and he lingered rather than quickly obeying. Lot, his wife, and two of their daughters had to be taken by the hand and pulled out of the city. They were told not to look back at Sodom, but Lot’s wife did look back and she perished.

Sodom was located in the well-watered plains of Jordan and it was likely very beautiful. Lot’s family initially pitched their tent toward Sodom and eventually ended up inside of the city. It could have been that they were leaving behind a beautiful home there. We know for sure that they had two daughters and sons-in-law there, and Lot’s wife didn’t want to leave. Her treasures were there, her heart was there, and consequently she did not obey the heavenly instructions and was destroyed with the city.

Jesus told us to remember Lot’s wife so that we will not repeat her mistake. If God has blessed us with some nice things that we enjoy, that is wonderful, but we still need to be ready to let go of them in a moment. The Lord could return at any time, and we must be prepared to leave everything in this world behind.

The best investment

When we choose to serve God and make our investments in Heaven, we often end up improving our lives on earth, too. For example, Matthew 6:33 says, “Seek ye first the kingdom of God and his righteousness; and all these things shall be added unto you.” If we will seek God first, He will also take care of our material needs. We read in 1 Timothy 4:8, “For bodily exercise profiteth little: but godliness is profitable unto all things, having promise of the life that now is, and of that which is to come.” A godly life brings benefits both now and in eternity. Our greatest reward will be in Heaven, but thank God for the many blessings He gives us here also. He is so good.

Where is your heart? Where do you spend your time, thoughts, energy, and money? Every day, we make investments—both earthly and heavenly. Let’s remember that all our material possessions will one day be gone but our reward in Heaven will be everlasting. Let’s lay up treasures in Heaven today.