Ellicott's Commentary for English Readers - Matthew 6:20
(20) Treasures in heaven.—These, as in the parallel passage of Luke 12:33, are the good works, or rather the character formed by them, which follow us into the unseen world (Revelation 14:13), and are subject to no process of decay. So men are “rich in good works” (1 Timothy 6:18), “rich in faith” (James 2:5), are made partakers of the “unsearchable riches of Christ and His glory” (Ephesians 3:8; Ephesians 3:16). read more
Ellicott's Commentary for English Readers - Matthew 6:19
(19) Lay not up for yourselves treasures.—Literally, with a force which the English lacks, treasure not up your treasures.Where moth and rust doth corrupt.—The first word points to one form of Eastern wealth, the costly garments of rich material, often embroidered with gold and silver. (Comp. “Your garments are moth-eaten” in James 5:2.) The second word is not so much the specific “rust” of metals, as the decay which eats into and corrodes all the perishable goods of earth. read more