20. But lay up for yourselves treasures in heaven—The language in Luke (Lu 12:33) is very bold—"Sell that ye have, and give alms; provide yourselves bags which wax not old, a treasure in the heavens that faileth not," &c.
where neither moth nor rust doth corrupt, and where thieves do not break through nor steal—Treasures these, imperishable and unassailable! (Compare Col 3:2).