Summary: This is a study on the Sermon on the Mount. This is the 8th sermon in the series.

Sermon on the Mount

Pt 8


Matthew 6:19-21

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. [NKJV]


1. Treasure

A. The Bill Bennett Morning in America radio talk show.

During the course of this show last Thursday he was speaking to Ann Romney (Mitt Romney’s wife). A one point Bill Bennett ask her how her sons were. Her comment, “They are my treasure.”

Now what I think she meant by this (as any parent would also mean concerning their own children) is that her children were an absolute joy to her and Mitt’s life and in their eyes they are truly a treasure to behold.

When I heard Ann Romney say this statement. Two verses came to mind.

First -

Matthew 10:37

He who loves father or mother more than Me is not worthy of Me. And he who loves son or daughter more than Me is not worthy of Me.

NOTE: In its context this [verse] is saying, A person’s family is to be the strongest and most precious relationship among human beings. A person is to love his family as much as he loves any others on earth. However, there is one relationship that is to supersede [this] relationship with his family: that is the relationship to Jesus Christ. [A believer] is to love Christ supremely, counting Him more worthy than all, even … his own family. [POSB: Matthew 1, Chattanooga: Leadership Ministries Worldwide, 1996, p. 249]

Second -

Matthew 6:21 (Text)

For where you treasure is, there your heart will be also.

NOTE: Of course, briefly, this implies that what we value the most – there we will find our heart’s desires.

B. Thoughts

So where are your thoughts today?

What do you think about?

Are your thoughts on worldly things or on God?

Where is your heart focused? On earth? On heaven? – The text tells us where our heart’s desire is at – so too will be our treasures.


I. Earthly Treasures


Do not store up for yourselves treasures on earth,

1. Store – word carries the meaning of stacking up horizontally, as one does coins (stock-piling, hoarding) for no other use than to make show of one’s value than for usefulness.

NOTE: A treasure is that which has value and is worth something to someone. Remember the old adage: One man’s junk is another man’s treasure.

2. Men obtain things and give value to them:

a. Stones (diamonds)

b. Shiny Dust (gold)

c. Paper and Metal (money)

d. Land (property)

e. Material (goods)

NOTE: These are obtained by work, inheritance, goodwill, or theft.

3. Earthly goods:

Clothes, cars, jewelry, toys, houses, buildings, furnishings bring pleasure, fame, and power. Possessions, property, money – or anything that dominates a person’s life and holds it fast to the earth.

a. These are the things that men desire and covet.

i. They are seen and can be handled.

ii. They are sought by people and desired by others.

iii. They are present, ever before us, and can be possessed immediately (right now).

4. These things which are perishable.

a. Where moth and rust destroy and

b. Where thieves break in or steal;

NOTE: Everything ages, deteriorates, decays, and/or dies. Everything that man makes eventually has to be made again. Nothing made by man on this earth lasts forever. Our junk-yards and garbage heaps give a lasting testimony to this fact.

5. God gives | God takes away – enjoy His blessings but do not hope in them.

1 Timothy 6:17-19

Instruct those who are rich in this present world not to be conceited or to fix their hope on the uncertainty of riches, but on God, who richly supplies us with all things to enjoy. Instruct them to do good, to be rich in good works, to be generous and ready to share, storing up for themselves the treasure of a good foundation for the future, so that they may take hold of that which is life indeed.

Earthy Goods

Jesus is not advocating a life of poverty in order to follow Him – what He is telling His disciples that earthly goods are only temporal | passing away just as easily as they came about.

II. Heavenly Treasures


But store up for yourselves treasures in heaven,

Store – see above.

Heaven – the place of inhabitants in God’s dwelling place

1. Where neither moth nor rust destroys and

2. Where thieves do not break in or steal.

NOTE: Things which are not perishable.


John 14:2

In my Father’s house are many mansions [dwellings] … I go to prepare a place for you.


Psalm 126:5-6

Those who sow in tears shall reap in joy, He who continually goes forth weeping, bearing seed for sowing, shall doubtless come again with rejoicing, bearing his sheaves with him.



1 Corinthians 9:24-25

Do you not know that those who run in [an earthly] race all run … to obtain a perishable crown, but we for an imperishable crown.


2 Timothy 4:7-8

I have fought the good fight, I have finished the race, I have kept the faith. Finally, there is laid up for me the crown of righteousness …


James 1:12

Blessed is the man who endures temptation; for when he has been proved, he will receive the crown of life which the Lord has promised to those who love Him.


Revelation 4:4

Around the throne were twenty-four thrones, and on the thrones I saw twenty-four elders sitting, clothed in white robes; and they had crowns of gold on their heads.

NOTE: These things are obtained by one way – You Must Be Born Again - What shall it profit a man if he gain the whole world and loses his soul (Mk. 8:36)?

III. Heart Treasures


For where your treasure is, there your heart will be also.

Old Nature Heart

Jeremiah 17:9

The heart is deceitful above all things and desperately wicked; who can know it?

Matthew 15:18-20

… those things which proceed out of the mouth come from the heart, and they defile a man. For out of the heart proceed evil thoughts, murders, adulteries, fornications, theft, false witness, blasphemies. These are the things which defile a man, but to eat with unwashed hands does not defile a man.

Treasures on earth – heart is set on the earth

1. Possessions

a. The rich young ruler, the man who had plenty and built new silos

Luke 18:18-23

… a certain [young] ruler asked … Good Teacher, what shall I do to inherit eternal life? … Jesus … said to him, You still lack one thing. Sell all that you have and distribute to the poor, and you will have treasure in heaven; and come follow Me. But, when he heard this, he became sorrowful, for he was very rich.

2. Family

a. He who puts his family before me cannot be my disciple

Matthew 10:34-37

Do not think that I came to bring peace on earth. I did not come to bring peace but a sword. For I have come to set a man against his father, a daughter against her mother, and a daughter-in-law against her mother-in-law. And a man’s foes will be those of his own household. He who loves father or mother more than Me is not worthy of Me. And he who loves son or daughter more than Me is not worthy of Me.

New Nature Heart

Philippians 3:20

For our citizen ship is in heaven, from which we also eagerly wait for the Savior, the Lord Jesus Christ

Colossians 3:1-3

If … you were raised with Christ, seek those things which are above, where Christ is sitting at the right hand of God. Set your mind on things above, not on things on the earth. For you died, and your life is hidden with Christ in God.

Treasures in heaven – heart is set on God

3. God

a. You shall love the Lord your God with all of your heart, soul, and mind.

Matthew 22:36-40

Teacher, which is the great commandment in the law? Jesus said to him, You shall love the Lord your God with all your heart, with all your soul, and with all you mind. This is the first and great commandment. And the second is like it: You shall love your neighbor as yourself. On these two commandments hang all the Law and the Prophets.


What do you consider to be the treasures of your life? Earth contained or Heavenly bound?

What treasures are you investing in today? Retirement or Eternity?

The answers to these questions should determine how you need to respond to this message.


Lost –

If you are trusting in your earthly treasures to be your security – please consider the Parable of the rich fool who decided to take life easy for he had arrived at his comfort -- (Luke 12:16-21 – [Jesus said] “So is he who lays up treasure for himself, and is not rich toward God). Do not put your heart into the treasures on the earth. They will disappoint you eventually.

If you have never seen a need for Jesus Christ as your Savior – I urge you today to recognize your sinfulness before God, turn from it and look to the crucified and resurrected Christ in faith as your only hope for salvation. Don’t delay for now is the acceptable time – now is the day of salvation (2 Cor. 6:2).

Believer/Church –

What is your motive for the treasures you are storing up? Is it to make life comfortable here for you or is it to use them in a manner that allows you to store up treasures in heaven for His glory. If God has blessed you in this manner allow Him to lead and direct your life concerning His blessings.

2 Corinthians 9:6-8

But this I say: He who sows sparingly will also reap sparingly, and he who sows bountifully will also reap bountifully. So let each one give as he purposes in his heart, not grudgingly or of necessity; for God loves a cheerful giver. And God is able to make all grace abound toward you, that you, always having all sufficiency in all things, may have an abundance for every good work.


. Our Invitation is open to all:

. Come to Christ

. Come if you need to pray

. Come be a part of us

. Come share with us what the Lord would have you to do

Bruce Allen

Underwood Baptist Church

October 13, 2007