Matthew 6:20

But lay up for yourselves treasures in heaven--The language in Luke (Luk 12:33) is very bold--"Sell that ye have, and give alms; provide yourselves bags which wax not old, a treasure in the heavens that faileth not," &c. where neither moth nor rust doth corrupt, and where thieves do not break through nor steal--Treasures these, imperishable and unassailable! (Compare Col 3:2).

Christ having, in the former chapter, armed his disciples against the corrupt doctrines and opinions of the scribes and Pharisees, especially in their expositions of the law (that was called their leaven, Mat 16:12), comes in this chapter to warn them against their corrupt practices, against the two sins which, though in their doctrine they did not justify, yet in their conversation they were notoriously guilty of, and so as even to recommend them to their admirers: these were hypocrisy and worldly-mindedness, sins which, of all others, the professors of religion need most to guard against, as sins that most easily beset those who have escaped the grosser pollutions that are in the world through lust, and which are therefore highly dangerous. We are here cautioned, I. Against hypocrisy; we must not be as the hypocrites are, nor do as the hypocrites do. 1. In the giving of alms (Mat 6:1-4). 2. In prayer (Mat 6:5-8). We are here taught what to pray for, and how to pray (Mat 6:9-13); and to forgive in prayer (Mat 6:14, Mat 6:15). 3. In fasting (Mat 6:16-18). II. Against worldly-mindedness, 1. In our choice, which is the destroying sin of hypocrites (Mat 6:19-24). 2. In our cares, which is the disquieting sin of many good Christians (Mat 6:25-34).

6:20 treasures in heaven: This was a common image for Jews of Jesus’ day; doing God’s commands became virtually equivalent to accumulating treasures with God. The context (6:19; Luke 12:33) suggests that Jesus primarily had acts of charity in mind.