It is through our service to God and neighbor that we lay up treasures in heaven (Mat.6:19-21). Perhaps, these heavenly treasures are the rewards we will receive from the Lord for the good works done on earth. Competing for our time and attention are the treasures which we are tempted to lay up for ourselves on earth. Where our treasure is, there our heart will be also.
Jesus urges us to be singular in our focus upon the heavenly treasures (Mat.6:22-23), and loyal in our service to God (Mat.6:24). We must be singularly focused on the Lord, and whole-heartedly committed to loving and serving Him lest we fall into the temptations and evils that accompany the love of money. For we cannot serve God and money.