Matthew 6:20

20.But lay up for yourselves treasures in heaven They are said to do so, who, instead of entangling themselves in the snares of this world, make it their care and their business to meditate on the heavenly life. In Luke’s narrative, no mention is made of the contrast between laying up treasures on the earth and laying up treasures in heaven; and he refers to a different occasion for the command of Christ to prepare bags, which do not grow old: for he had previously said, Sell what you possess, and give alms It is a harsh and unpleasant thing for men to strip themselves of their own wealth; and with the view of alleviating their uneasiness, he holds out a large and magnificent hope of remuneration. Those who assist their poor brethren on the earth lay up for themselves treasures in heaven, according to the saying of Solomon,

“He that hath pity upon the poor lendeth to the Lord, and that which he hath given will he pay him again,”
(Proverbs 19:17.)

The command to sell possessions must not be literally interpreted, as if a Christian were not at liberty to retain any thing for himself. He only intended to show, that we must not be satisfied with bestowing on the poor what we can easily spare, but that we must not refuse to part with our estates, if their revenue does not supply the wants of the poor. His meaning is, “Let your liberality go so far as to lessen your patrimony, and dispose of your lands.”