|Matthew Henry's Concise Commentary|
6:19-24 Worldly-mindedness is a common and fatal symptom of hypocrisy, for by no sin can Satan have a surer and faster hold of the soul, under the cloak of a profession of religion. Something the soul will have, which it looks upon as the best thing; in which it has pleasure and confidence above other things. Christ counsels to make our best things the joys and glories of the other world, those things not seen which are eternal, and to place our happiness in them. There are treasures in heaven. It is our wisdom to give all diligence to make our title to eternal life sure through Jesus Christ, and to look on all things here below, as not worthy to be compared with it, and to be content with nothing short of it. It is happiness above and beyond the changes and chances of time, an inheritance incorruptible. The worldly man is wrong in his first principle; therefore all his reasonings and actions therefrom must be wrong. It is equally to be applied to false religion; that which is deemed light is thick darkness. This is an awful, but a common case; we should therefore carefully examine our leading principles by the word of God, with earnest prayer for the teaching of his Spirit. A man may do some service to two masters, but he can devote himself to the service of no more than one. God requires the whole heart, and will not share it with the world. When two masters oppose each other, no man can serve both. He who holds to the world and loves it, must despise God; he who loves God, must give up the friendship of the world.
Verse 21. - For where. A further reason for laying up treasures in heaven: wherever they are they have a positive effect on the soul. Your treasure; thy (Revised Version). The singular was altered by the copyists so as to correspond with the plural found in the earlier part of the utterance and in the undisputed text of Luke. But our Lord loves to speak to each soul individually. Your heart (Matthew 5:8, note).
Gill's Exposition of the Entire Bible
For where your treasure is, there will your heart be also. This seems to be a proverbial expression, and contains in it another reason, dissuading from worldly mindedness; because of the danger the heart is in of being ensnared and ruined thereby: and the sense of it is, if your treasure is on earth, and lies in earthly things, your hearts will be set upon them, and be in them, in your bags, your coffers and storehouses; and so your souls will be in danger of being lost; which loss will be an irreparable one, though you should gain the whole world. But if your treasure is put into the hands of God, your hearts will be with him, and be settled on him; your desires will be after heavenly things; your affections will be set on things above; your conversation will be in heaven, whilst you are on earth; and that will be the place and seat of your happiness, to all eternity.
Jamieson-Fausset-Brown Bible Commentary
21. For where your treasure is—that which ye value most.
there will your heart be also—"Thy treasure—thy heart" is probably the true reading here: "your," in Lu 12:34, from which it seems to have come in here. Obvious though this maxim be, by what multitudes who profess to bow to the teaching of Christ is it practically disregarded! "What a man loves," says Luther, quoted by Tholuck, "that is his God. For he carries it in his heart, he goes about with it night and day, he sleeps and wakes with it; be it what it may—wealth or pelf, pleasure or renown." But because "laying up" is not in itself sinful, nay, in some cases enjoined (2Co 12:14), and honest industry and sagacious enterprise are usually rewarded with prosperity, many flatter themselves that all is right between them and God, while their closest attention, anxiety, zeal, and time are exhausted upon these earthly pursuits. To put this right, our Lord adds what follows, in which there is profound practical wisdom.
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