Generally, that on which people focus their time and energy becomes the guiding principle for the whole of their life. We move towards the objects on which we fix our gaze.1 With the heart referring to the inner person, the seat of understanding, knowledge and will, Jesus is encouraging his followers to give their loyalty to that which has ultimate significance rather than that which is temporary.2 Kingdom citizens must learn to treasure Christ and his kingdom, to value and delight in that which God approves (Colossians 3:1–2).3
21 For where your treasure is, there your heart will be also.