Matthew 6:20. A positive precept, answering exactly to the negative one of the last verse: but lay up for yourselves treasures in heaven. ‘Heaven' sometimes means the atmospheric heaven (Matthew 6:26), sometimes the starry heavens (Hebrews 11:12); here it is used in the highest and spiritual sense of the unknown region where God has His throne and reveals His glory (comp. Matthew 6:9-10). This is the ‘place' where the treasures are laid up; the ‘character' of the treasures, is therefore, eternal; they are to be collected in a heavenly ‘manner.' Hence the reference is not exclusively to a future locality; nor is there a thought of purchasing a future and heavenly reward by laying up a store of good works. The superiority of these treasures is more prominent than the way to lay them up.

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Old Testament