oes
not merely bid us, not to lay up treasure upon earth; for if He
had said no more, this His commandment might be abused, and persons
might find in it an encouragement for their extravagant habits, for
their love of pleasure, for their habit of spending every thing they
have, or can obtain, upon themselves. It does not mean, then, as is
the common phrase, that we should "live up to our income;" for, He
adds: "But lay up for yourselves treasures in heaven." There is such
a thing as laying up as truly in heaven as there is laying up on
earth; if it were not so, our Lord would not have said so. Just as
persons put one sum after another into the bank, and it is put down
to their credit, and they may use the money afterwards: so truly the
penny, the shilling, the pound, the hundred pounds, the ten thousand
pounds, given for the Lord's sake, and constrained by the love of
Jesus, to poor brethren, or in any way spent in the work of God, He
marks down in the book of remembrance, He considers as laid up in
heaven. The money is not lost, it is laid up in the bank of heaven;
yet so, that, whilst an earthly bank may break, or through earthly
circumstances we may lose our earthly possessions, the money, which
is thus secured in heaven, cannot be lost. But this is by no means
the only difference. I notice a few more points. Treasures laid up on
earth bring along with them many cares; treasures laid up in heaven
never give care. Treasures laid up on earth never can afford
spiritual joy; treasures laid up in heaven bring along with them
peace and joy in the Holy Ghost even now. Treasures laid up on earth,
in a dying hour cannot afford peace and comfort, and when life is
over, they are taken from us; treasures laid up in heaven draw forth
thanksgiving, that we were permitted and counted worthy to serve the
Lord with the means with which He was pleased to intrust us as
stewards; and when this life is over we are not deprived of what was
laid up there, but when we go to heaven we go to the place where our
treasures are, and we shall find them there. Often we hear it said
when a person has died: he died worth so much. But whatever be the
phrases common in the world, it is certain that a person may die
worth fifty thousand pounds sterling, as the world reckons, and yet
that individual may not possess, in the sight of God, one thousand
pounds sterling, because he was not rich towards God, he did not lay
up treasure in heaven. And so on the