1. Paul warned Timothy of the danger of striving to be rich (I Timothy 6:9-10).

a) The desire to be rich is filled with temptations.

b) The love of money is the root of all evil.

2. Jesus described the difficulty the rich face in entering heaven (Matthew 19:16-22 – incident of the rich young ruler).

3. In Matthew 6:19-24, Jesus taught those persons who are truly rich have treasures in heaven.

I. Lay up treasures in heaven (6:19-21).

A. Why heaven and not earth?

1. On earth:

a. Moth and rust destroy (material goods are perishable).

b. Thieves break through and steal (material goods are subject to theft).

2. In heaven:

a. Neither moth nor rust destroy. Our heavenly treasures are incorruptible (I Peter 1:3-4).

b. Thieves cannot break in and steal. Our heavenly treasures are securely guarded (I Peter 1:4-5).

B. Where your treasure is, there will your heart be.

1. Our affections (the thoughts and aims of our heart, that which is most dear to us) are to be set on things above, not on things on the earth.

2. Agur wrote, "Remove far from me vanity and lies: give me neither poverty nor riches; feed me with food convenient for me" (Proverbs 30:8).

C. How is it possible for us to lay up treasures in heaven?

1. By becoming children of God. Obviously, a person who is not a child of God has no hope of any treasures in heaven.

a. A child of God is a joint heir with Christ (Romans 8:16-17).

b. A child of God is a recipient of all spiritual blessings (Ephesians 1:3).

2. By being good stewards of the wealth we have.

a. As Jesus instructed the rich young ruler (Matthew 19:21).

b. As Jesus instructed his disciples (Luke 12:33-34 – "a treasure in heaven that does not fail").

II. The light of the body (6:22-23). Metaphorically, the body here represents the soul and the eye represents the gaze of the soul (affections, ambitions, desires, etc.) of man.

A. If therefore thine eye be single.

1. Robertson’s Word Pictures makes the following comment: "If our eyes are healthy we see clearly and with a single focus (without a stigmatism)".

2. Vine’s Expository Dictionary of New Testament Words: "simple, single," is used in a moral sense in Matt. 6:22; Luke 11:34, said of the eye; "singleness" of purpose keeps us from the snare of having a double treasure and consequently a divided heart".

B. But if thine eye be evil.

1. Robertson’s Word Pictures makes the following comment: "If the eyes are diseased (bad, evil), they may even be cross-eyed or cock-eyed. We see double and confuse our vision. We keep one eye on the hoarded treasures of earth and roll the other proudly up to heaven. Seeing double is double-mindedness as is shown in verse 24."

2. The scriptures often describe a covetous man as a man with an "evil eye" (Proverbs 23:6; Matthew 20:15).

III. Love God as your master (6:24).

A. No man can serve two masters.

1. A master demands total loyalty.

2. God demands our total loyalty, our undivided allegiance (Exodus 20:3; 34:14). Also consider Deuteronomy 6:5; Matthew 22:37; Mark 12:30; and Luke 10:27.

B. Ye cannot serve God and mammon.

1. Consider "mammon".

a. Easton’s Bible Dictionary: "a Chaldee or Syriac word meaning "wealth" or "riches"; also, by personification, the god of riches".

b. Vines Expository Dictionary of New Testament Words: "a common Aramaic word for riches, akin to a Hebrew word signifying to be firm, steadfast (whence "Amen"), hence, that which is to be trusted;" Gesenius regards it as derived from a Hebrew word signifying treasure (Gen. 43:23); it is personified in Matt. 6:24; Luke 16:9,11,13

2. Consider the person who covets wealth (money; material goods; etc.).

a. He has made money his god (Exodus 20:17; Ephesians 5:5; Colossians 3:5). In contrast, we are to seek first the kingdom of God and his righteousness (Matthew 6:33).

b. The man who covets material wealth is living a life that is in opposition to the Christian life (I Corinthians 6:9-11).

1. How can we gain control over the love of money?

a) Lay up treasures in heaven (by being good stewards of what we have and using our wealth to help others).

b) Keep the light of our body focused.

c) Love God as your master (and you will not be able to serve another).