Lay not up for yourselves treasures upon earth, where moth and rust doth corrupt, and where thieves break through and steal: But 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, MAT 6:19-21.

Jesus is speaking of this principle; we must not build our trust on uncertain riches. Jesus said, "It is easier for a camel to go through the eye of a needle, than for a rich man to enter into the kingdom of God."

The eye of the needle referred to a gate to the city. It meant that a camel had to get down on his knees, unladen of everything, in order to get through the gate called the Needle's Eye to enter the city. How can a rich man get down on his knees and unladen himself of everything if he is trusting in his uncertain riches?

Jesus gave an illustration of those who trust in riches in LUK 12:19-20, "And I will say to my soul, Soul, thou hast much goods laid up for many years; take thine ease, eat, drink, and be merry. But God said unto him, Thou fool, this night thy soul shall be required of thee: then whose shall those things be, which thou hast provided?"

The Lord is teaching us that when our heart is set upon the things of this life, our treasure is not in heaven.

One person may have only $10 and be so rich and secure that he feels like he is walking on air. Another man may have millions in the bank, and be the very man Jesus spoke of in MAT 5:3, "Blessed are the poor in spirit: for theirs is the kingdom of heaven."

Our text is not referring to the quantity of earthly riches, but the posture of the heart toward them. Just because a person has this world's goods doesn't mean he is trusting in them. Many of God's dear children are very wealthy, but the wealth is not the place of their confidence.

In PRO 18:11 we read, "The rich man's wealth is his strong city, and as an high wall in his own conceit;" this points to the posture of heart, not the quantity of wealth. As I pointed out that rich man may have only a ten dollar bill, but his heart is set upon it.

Riches can be received and possessed as a blessing from the Lord. God blessed Abraham with great riches; he was a very wealthy man.

However, he was much richer in faith; he did not build his hope on the riches of cattle, silver, and gold. His strong city, his confidence, was his faith. He was the father of the faithful. That was his treasure; that is where his foundation was built.