INTRODUCTION
Verse 19 opens a new section of the sermon, which focuses on our attitude toward wealth, but the verse also closes the earlier section on acts of piety. We lay up treasures on earth when we do righteousness to be seen by men; we lay up treasures in heaven by doing righteousness in secret. This might seem a prescription for earthly deprivation, but Jesus assures us that we have nothing to worry about.

THE TEXT
“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 . . . .” (Matthew 6:19-34).

GOD OR MAMMON
Jesus first establishes that it’s impossible to seek both earthly and heavenly treasures. We have one heart, and it is directed toward either heaven or earth (v. 21). Eyes in Scripture are organs of judgment and evaluation. If our eyes value earthly things, our whole body is in darkness; to be full of light, our eyes must be open to heavenly treasures (vv. 22-23). Jesus makes the point starkly: “No one can serve to masters.” Wealth can become our master, dictating how we spend our time, talents, leisure, energy, etc. And if we are servants of Mammon, we cannot be servants of God (v. 24).

BIRDS AND GRASS
“But, but,” we say. “But we’re not Gnostics, so earthly things are good, right?” Yes, earthly things are good. Heavenly things, though, are better, and more secure. Earthly treasures are always at risk in a way heavenly treasures are not (v. 20). “But we’ve got to live!” Yes, and Jesus assures us that the way to be sure that we will have enough is to put worry aside and trust our Father.

Jesus makes several points. First, He emphasizes that life is greater than food and clothing (v. 25). We can become so anxious about how we’re going to live that we never live. Second, the Father feeds the birds who don’t spend a second planning or gathering for the future; and He loves us more than birds (v. 26). And He clothes the grass that lasts only a day with glory like Solomon’s (vv. 30-31). Third, he points out the folly of anxiety. We can add nothing to life by being anxious about it (v. 27). Worrying about the bad things that might happen tomorrow doesn’t keep them from happening (v. 34), and, besides, we’ve got plenty to deal with today. Finally, and above al, “your heavenly Father knows that you need all these things” (v. 32). Do you trust Him?

GENTILES VS. DISCIPLES
Jesus’ band of disciples is the true Israel, and those outside are “Gentiles.” The Gentiles are obsessed with earthly success, treasure, and power. These are the things they “eagerly seek.” Jesus orders us not to be like them. We should instead be obsessed with the kingdom of God and His righteousness (v. 33). That means we should be striving to keep the commandments of Jesus. It means we should be seeking the blessings of the kingdom that God promises, and seeking to be agents for the advance of God’s righteous reign. If we are obsessed with those things, Jesus promises that we’ll have all we need. Here as everywhere, he who loses his life will find it.