Jesus said, “Lay up for yourselves treasures in heaven, where neither moth nor rust doth corrupt, and where thieves do not break through nor steal: for where your treasure is, there will your heart be also.” Matthew 6:20~21. (MB 89.1) MC VC

The instruction is to “lay up for yourselves treasures in heaven.” Matthew 6:20. It is for your own interest to secure heavenly riches. These alone, of all that you possess, are really yours. The treasure laid up in heaven is imperishable. No fire or flood can destroy it, no thief despoil it, no moth or rust corrupt it; for it is in the keeping of God. (MB 89.2) MC VC

This treasure, which Christ esteems as precious above all estimate, is “the riches of the glory of His inheritance in the saints.” Ephesians 1:18. The disciples of Christ are called His jewels, His precious and peculiar treasure. He says, “They shall be as the stones of a crown.”(Zechariah 9:16) “I will make a man more precious than fine gold; even a man than the golden wedge of Ophir.” Isaiah 13:12. Christ looks upon His people in their purity and perfection as the reward of all His sufferings, His humiliation, and His love, and the supplement of His glory—Christ, the great Center, from whom radiates all glory. (MB 89.3) MC VC

And we are permitted to unite with Him in the great work of redemption and to be sharers with Him in the riches which His death and suffering have won. The apostle Paul wrote to the Thessalonian Christians: “What is our hope, or joy, or crown of rejoicing? Are not even ye in the presence of our Lord Jesus Christ at His coming? for ye are our glory and joy.” 1 Thessalonians 2:19, 20. This is the treasure for which Christ bids us labor. Character is the great harvest of life. And every word or deed that through the grace of Christ shall kindle in one soul an impulse that reaches heavenward, every effort that tends to the formation of a Christlike character, is laying up treasure in heaven. (MB 89.4) MC VC