The idea of rewards stored in heaven through good works, almsgiving and acts of piety was prevalent in Judaism. Given this conviction, it may well be that Jesus is encouraging kingdom citizens to use the resources which God has given to them to help those who are needy and unfortunate (Luke 16:9; 1 Timothy 6:17–19).1 In this way they store up treasures in the new creation. Alternatively, he is affirming that life lived in accordance with God’s will is the way in which those who belong to God will live.2 Ultimately, the greatest treasure is the kingdom itself (Matthew 13:44),3 the inestimable pleasure and joy that will come with living in God’s presence.4
20 but lay up for yourselves treasures in heaven, where neither moth nor rust destroys and where thieves do not break in and steal.