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Translation
King James Version
For where your treasure is, there will your heart be also.
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KJV (with Strong's)
For G1063 where G3699 your G5216 treasure G2344 is G2076, there G1563 will G2071 your G5216 heart G2588 be G2071 also G2532.
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Complete Jewish Bible
For where your wealth is, there your heart will be also.
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Berean Standard Bible
For where your treasure is, there your heart will be also.
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American Standard Version
For where your treasure is, there will your heart be also.
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World English Bible Messianic
For where your treasure is, there will your heart be also.
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Geneva Bible (1599)
For where your treasure is, there will your hearts be also.
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Young's Literal Translation
for where your treasure is, there also your heart will be.
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In the KJVVerse 25,494 of 31,102

Study This Verse

SUMMARY

Luke 12:34 encapsulates a foundational principle of Jesus' teaching, asserting an inseparable link between one's most cherished possessions or values and the deepest affections and intentions of their inner being. This profound aphorism challenges listeners to critically examine their ultimate allegiances, revealing that the true orientation of one's life is inevitably directed toward whatever they deem to be their ultimate "treasure," whether earthly and perishable or heavenly and eternal.

CONTEXT

  • Literary Context: This verse is strategically placed within a larger discourse by Jesus, primarily addressed to His disciples but also overheard by crowds, concerning the dangers of materialism and the call to radical trust in God. It immediately follows the Parable of the Rich Fool, which warns against covetousness and the folly of accumulating earthly wealth without being "rich toward God." Jesus then encourages His followers not to worry about material needs, urging them to seek God's kingdom above all else and promising that all necessary things will be provided. The preceding verse, Luke 12:33, directly exhorts disciples to "sell your possessions and give to the poor," thereby laying up "treasure in the heavens that does not fail." Luke 12:34 thus serves as the theological underpinning for these radical commands, explaining why such actions are necessary: because the heart follows the treasure. This teaching finds a well-known parallel in Matthew 6:21, part of Jesus' Sermon on the Mount, indicating its core importance in His ethical instruction.
  • Historical & Cultural Context: In the 1st-century Jewish world, "treasure" (Greek: thēsaurós) could refer to accumulated wealth, valuable possessions, or even the storage place itself. Wealth was often stored in physical forms like grain, precious metals, or fine garments, which were susceptible to decay, theft, or natural disaster. This vulnerability underscored the precariousness of earthly riches. The concept of the "heart" (Greek: kardía) in biblical thought was far more comprehensive than merely the organ that pumps blood; it represented the very core of a person's being – the seat of intellect, emotion, will, moral character, and spiritual life. It was considered the control center from which all thoughts, desires, and actions originated. Therefore, Jesus' statement would have resonated deeply with an audience familiar with the idea that one's inner disposition and outward conduct are intrinsically linked to their ultimate values and allegiances. The call to prioritize heavenly treasure over earthly possessions was a radical challenge to the prevailing societal norms, which often equated wealth with divine favor or security.
  • Key Themes: The central theme in Luke 12 is discipleship and radical commitment to the Kingdom of God. Luke 12:34 specifically highlights priorities and values, asserting that what one truly values – their "treasure" – inevitably dictates the focus and direction of their entire life. This challenges listeners to examine their ultimate allegiances, moving beyond superficial declarations of faith to a deep assessment of where their time, energy, and affections are truly invested. It also develops the theme of the heart's allegiance, emphasizing that the "heart" (the core of one's being) is not a neutral entity but is always drawn towards its perceived greatest good. This verse implicitly contrasts earthly versus heavenly treasure, urging a re-evaluation of what constitutes true and lasting wealth. It prompts believers to consider how they can lay up treasure in heaven, which is secure and eternal, rather than investing in perishable earthly possessions, as illustrated by the parable of the rich fool.

EXPOSITION AND ANALYSIS

Key Word Analysis

  • treasure (Greek, thēsaurós', G2344): This term refers to a deposit, wealth, or a store of valuables, whether literally or figuratively. It encompasses anything one highly values, accumulates, or invests in, extending beyond mere material wealth to include anything considered precious or of ultimate worth. In this context, it signifies the object of one's ultimate devotion and investment.
  • heart (Greek, kardía', G2588): In biblical anthropology, the "heart" is not merely the physical organ but the comprehensive center of human personality. It is the seat of intellect, emotions, will, and moral character. It represents the inner person, the source of thoughts, feelings, intentions, and decisions. Jesus' use of this word indicates that one's deepest desires, motivations, and the very essence of their being are inextricably linked to what they treasure.

Verse Breakdown

  • "For where your treasure is,": This initial clause establishes the premise. The conjunction "For" (Greek: gár) indicates that this statement provides the reason or explanation for the preceding exhortations, particularly regarding laying up treasure in heaven. "Where" (Greek: hópou) signifies the location, not just geographically, but metaphorically, referring to the sphere or domain of one's ultimate value. "Your treasure" refers to whatever a person considers to be their most valuable possession, their ultimate security, or the object of their greatest desire and investment.
  • "there will your heart be also.": This second clause presents the inevitable consequence of the premise. "There" (Greek: ekeî) directly corresponds to the "where" of the treasure, indicating that the heart's focus will naturally gravitate to that same domain. The "heart" (Greek: kardía) signifies the core of one's being—their affections, thoughts, will, and deepest commitments. The verb "will be" (Greek: ésomai) emphasizes the certainty and inevitability of this connection. This clause reveals that one's inner life, motivations, and ultimate allegiance are always directed toward what they truly treasure.

Literary Devices

Luke 12:34 is a powerful example of an Aphorism or Proverbial Statement, a concise and memorable declaration of a general truth. Its brevity and directness make it highly impactful and easily quotable. The verse also employs Symbolism, where "treasure" symbolizes not just material wealth but anything of ultimate value or devotion, and "heart" symbolizes the core of one's being, including intellect, emotion, and will. The structure of the verse itself, "where X is, there Y will be," creates a clear Cause and Effect relationship, highlighting the direct and inevitable consequence of one's values on their inner life. While not a strict chiasm, the verse's balanced structure emphasizes the inseparable link between the object of value and the seat of one's affections.

THEOLOGICAL AND THEMATIC CONNECTIONS

This verse profoundly connects to the biblical understanding of idolatry and worship. Whatever we treasure, whether consciously or unconsciously, becomes the object of our devotion and effectively our god. Jesus challenges the common human tendency to find security and satisfaction in perishable things, redirecting our gaze toward eternal realities. The theological implication is that true spiritual health and alignment with God's kingdom are evidenced by where our deepest affections lie. If our treasure is in God and His kingdom, then our hearts will naturally be oriented towards Him, leading to lives characterized by generosity, trust, and spiritual priorities rather than anxiety and materialism. This principle undergirds the entire Christian ethic of stewardship, sacrifice, and seeking first the Kingdom of God.

REFLECTION AND APPLICATION

Luke 12:34 serves as an incisive diagnostic tool for the human soul, inviting us to a profound self-examination. It compels us to look beyond our stated beliefs and observe the tangible evidence of our lives: where do we invest our time, energy, resources, and emotional capital? The verse reveals that our actions and priorities are not merely external behaviors but direct manifestations of our innermost desires and allegiances. If we find our hearts consumed by anxiety over material possessions, the pursuit of worldly status, or the accumulation of fleeting pleasures, this verse calls us to a radical reorientation. It challenges us to intentionally shift our "treasure" from the perishable to the eternal, understanding that true security, lasting joy, and ultimate fulfillment are found not in what we possess, but in our relationship with God and our participation in His kingdom. This reorientation involves a conscious decision to invest in spiritual growth, acts of generosity, service to others, and the advancement of the Gospel, knowing that these are the only treasures that endure beyond this life.

Questions for Reflection

  • What do my daily schedule, spending habits, and dominant thoughts reveal about what I truly treasure?
  • In what ways might my heart be divided between earthly and heavenly treasures, and what practical steps can I take to reorient it fully towards God?
  • How does understanding the biblical concept of the "heart" change my perspective on my motivations and desires?
  • What specific actions can I take this week to "lay up treasure in heaven" and demonstrate that my heart belongs to God?

FAQ

What does "treasure" mean in this verse? Is it only about money?

Answer: While "treasure" (Greek: thēsaurós) certainly includes material wealth, its meaning in Luke 12:34 is much broader. It refers to anything that a person values most deeply, invests their time and energy into, and considers to be their ultimate security or source of happiness. This can include money, possessions, career success, reputation, relationships, power, comfort, or even personal achievements. Jesus uses the term to encompass whatever captures the deepest affections and priorities of one's life. The point is that whatever holds this ultimate value for you, that is where your heart—your mind, emotions, and will—will inevitably gravitate.

CHRIST-CENTERED FULFILLMENT

Luke 12:34 finds its ultimate fulfillment in Jesus Christ, who Himself is the supreme and eternal treasure. He is the one who perfectly embodied a heart fully devoted to the Father's will and kingdom, demonstrating what it means to truly lay up treasure in heaven. For the believer, Christ becomes the object of our ultimate desire and the very definition of true wealth. The apostle Paul, for instance, considered everything else as loss compared to the surpassing worth of knowing Christ Jesus his Lord (Philippians 3:7-8). When our hearts are truly captivated by Christ, our affections are naturally drawn to Him, and our lives are reoriented around His values and purposes. He is the "pearl of great price" for which one sells all they have (Matthew 13:45-46). Through His Spirit, Christ enables us to have a "new heart" (Ezekiel 36:26) that desires heavenly things, transforming our inner being so that our treasure is no longer found in the fleeting things of this world but in the eternal reality of God's Kingdom, embodied and revealed in our Savior. This reorientation of the heart towards Christ is the essence of true discipleship and the path to enduring joy and security, as we are called to set our minds on things above, where Christ is seated (Colossians 3:1-2).

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Commentary on Luke 12 verses 22–40

I. II. Main points1. 2. Sub-points(1.) (2.) Details

Our Lord Jesus is here inculcating some needful useful lessons upon his disciples, which he had before taught them, and had occasion afterwards to press upon them; for they need to have precept upon precept, and line upon line: "Therefore, because there are so many that are ruined by covetousness, and an inordinate affection to the wealth of this world, I say unto you, my disciples, take heed of it." Thou, O man of God, flee these things, as well as thou, O man of the world, Ti1 6:11.

I. He charges them not to afflict themselves with disquieting perplexing cares about the necessary supports of life: Take no thought for your life, Luk 12:22. In the foregoing parable he had given us warning against that branch of covetousness of which rich people are most in danger; and that is, a sensual complacency in the abundance of this world's goods. Now his disciples might think they were in no danger of this, for they had no plenty or variety to glory in; and therefore he here warns them against another branch of covetousness, which they are most in temptation to that have but a little of this world, which was the case of the disciples at best and much more now that they had left all to follow Christ, and that was, an anxious solicitude about the necessary supports of life: "Take no thought for your life, either for the preservation of it, if it be in danger, or for the provision that is to be made for it, either of food or clothing, what ye shall eat or what ye shall put on." This is the caution he had largely insisted upon, Mat 6:25, etc.; and the arguments here used are much the same, designed for our encouragement to cast all our care upon God, which is the right way to ease ourselves of it. Consider then,

1.God, who has done the greater for us, may be depended upon to do the less. He has, without any care or forecast of our own, given us life and a body, and therefore we may cheerfully leave it to him to provide meat for the support of that life, and raiment for the defence of that body.

2.God, who provides for the inferior creatures, may be depended upon to provide for good Christians. "Trust God for meat, for he feeds the ravens (Luk 12:24); they neither sow nor reap, they take neither care nor pains beforehand to provide for themselves, and yet they are fed, and never perish for want. Now consider how much better ye are than the fowls, than the ravens. Trust God for clothing, for he clothes the lilies (Luk 12:27, Luk 12:28); they make no preparation for their own clothing, they toil not, they spin not, the root in the ground is a naked thing, and without ornament, and yet, as the flower grows up, it appears wonderfully beautified. Now, if God has so clothed the flowers, which are fading perishing things, shall he not much more clothe you with such clothing as is fit for you, and with clothing suited to your nature, as theirs is?" When God fed Israel with manna in the wilderness, he also took care for their clothing; for though he did not furnish them with new clothes, yet (which came all to one) he provided that those they had should not wax old upon them, Deu 8:4. Thus will he clothe his spiritual Israel; but then let them not be of little faith. Note, Our inordinate cares are owing to the weakness of our faith; for a powerful practical belief of the all-sufficiency of God, his covenant-relation to us as a Father, and especially his precious promises, relating both to this life and that to come, would be mighty, through God, to the pulling down of the strong holds of these disquieting perplexing imaginations.

3.Our cares are fruitless, vain, and insignificant, and therefore it is folly to indulge them. They will not gain us our wishes, and therefore ought not to hinder our repose (Luk 12:25): "Which of you by taking thought can add to his stature one cubit, or one inch, can add to his age one year or one hour? Now if ye be not able to do that which is least, if it be not in your power to alter your statures, why should you perplex yourselves about other things, which are as much out of your power, and about which it is necessary that we refer ourselves to the providence of God?" Note, As in our stature, so in our state, it is our wisdom to take it as it is, and make the best of it; for fretting and vexing, carping and caring, will not mend it.

4.An inordinate anxious pursuit of the things of this world, even necessary things, very ill becomes the disciples of Christ (Luk 12:29, Luk 12:30): "Whatever others do, seek not ye what ye shall eat, or what ye shall drink; do not you afflict yourselves with perplexing cares, nor weary yourselves with constant toils; do not hurry hither and thither with enquiries what you shall eat or drink, as David's enemies, that wandered up and down for meat (Psa 59:15), or as the eagle that seeks the prey afar off, Job 39:29. Let not the disciples of Christ thus seek their food, but ask it of God day by day; let them not be of doubtful mind; mē meteōrizesthe - Be not as meteors in the air, that are blown hither and thither with every wind; do not, like them, rise and fall, but maintain a consistency with yourselves; be even and steady, and have your hearts fixed; live not in careful suspense; let not your minds be continually perplexed between hope and fear, ever upon the rack." Let not the children of God make themselves uneasy; for,

(1.)This is to make themselves like the children of this world: "All these things do the nations of the world seek after, Luk 12:30. They that take care for the body only, and not for the soul, for this world only, and not for the other, look no further than what they shall eat and drink; and, having no all-sufficient God to seek to and confide in, they burden themselves with anxious cares about those things. But it ill becomes you to do so. You, who are called out of the world, ought not to be thus conformed to the world, and to walk in the way of this people," Isa 8:11, Isa 8:12. When inordinate cares prevail over us, we should think, "What am I, a Christian or a heathen? Baptized or not baptized? If a Christian, if baptized, shall I rank myself with Gentiles, and join with them in their pursuits?"

(2.)It is needless for them to disquiet themselves with care about the necessary supports of life; for they have a Father in heaven who does and will take care for them: "Your Father knows that you have need of these things, and considers it, and will supply your needs according to his riches in glory; for he is your Father, who made you subject to these necessities, and therefore will suit his compassions to them: your Father, who maintains you, educates you, and designs an inheritance for you, and therefore will take care that you want no good thing."

(3.)They have better things to mind and pursue (Luk 12:31): "But rather seek ye the kingdom of God, and mind this, you, my disciples, who are to preach the kingdom of God; let your hearts be upon your work, and your great care how to do that well, and this will effectually divert your thoughts from inordinate care about things of the world. And let all that have souls to save seek the kingdom of God, in which only they can be safe. Seek admission into it, seek advancement in it; seek the kingdom of grace, to be subjects in that; the kingdom of glory, to be princes in that; and then all these things shall be added to you. Mind the affairs of your souls with diligence and care, and then trust God with all your other affairs."

(4.)They have better things to expect and hope for: Fear not, little flock, Luk 12:32. For the banishing of inordinate cares, it is necessary that fears should be suppressed. When we frighten ourselves with an apprehension of evil to come, we put ourselves upon the stretch of care how to avoid it, when after all perhaps it is but the creature of our own imagination. Therefore fear not, little flock, but hope to the end; for it is your Father's good pleasure to give you the kingdom. This comfortable word we had not in Matthew. Note, [1.] Christ's flock in this world is a little flock; his sheep are but few and feeble. The church is a vineyard, a garden, a small spot, compared with the wilderness of this world; as Israel (Kg1 20:27), who were like two little flocks of kids, when the Syrians filled the country. [2.] Though it be a little flock, quite over-numbered, and therefore in danger of being overpowered, by its enemies, yet it is the will of Christ that they should not be afraid: "Fear not, little flock, but see yourselves safe under the protection and conduct of the great and good Shepherd, and lie easy." [3.] God has a kingdom in store for all that belong to Christ's little flock, a crown of glory (Pe1 5:4), a throne of power (Rev 3:21), unsearchable riches, far exceeding the peculiar treasures of kings and provinces. The sheep on the right hand are called to come and inherit the kingdom; it is theirs for ever; a kingdom for each. [4.] The kingdom is given according to the good pleasure of the Father; It is your Father's good pleasure; it is given not of debt, but of grace, free grace, sovereign grace; even so, Father, because it seemed good unto thee. The kingdom is his; and may he not do what he will with his own? [5.] The believing hopes and prospects of the kingdom should silence and suppress the fears of Christ's little flock in this world. "Fear no trouble; for, though it should come, it shall not come between you and the kingdom, that is sure, it is near." (That is not an evil worth trembling at the thought of which cannot separate us from the love of God). "Fear not the want of any thing that is good for you; for, if it be your Father's good pleasure to give you the kingdom, you need not question but he will bear your charges thither."

II. He charged them to make sure work for their souls, by laying up their treasure in heaven, Luk 12:33, Luk 12:34. Those who have done this may be very easy as to all the events of time.

1."Sit loose to this world, and to all your possessions in it: Sell that ye have, and give alms," that is, "rather than want wherewith to relieve those that are truly necessitous, sell what you have that is superfluous, all that you can spare from the support of yourselves and families, and give it to the poor. Sell what you have, if you find it a hindrance fRom. or incumbrance in, the service of Christ. Do not think yourselves undone, if by being fined, imprisoned, or banished, for the testimony of Jesus, you be forced to sell your estates, thought they be the inheritance of your fathers. Do not sell to hoard up the money, or because you can make more of it by usury, but sell and give alms; what is given in alms, in a right manner, is put out to the best interest, upon the best security."

2."Set your hearts upon the other world, and your expectations from that world. Provide yourselves bags that wax not old, that wax not empty, not of gold, but of grace in the heart and good works in the life; these are the bags that will last." Grace will go with us into another world, for it is woven in the soul; and our good works will follow us, for God is not unrighteous to forget them. These will be treasures in heaven, that will enrich us to eternity. (1.) It is treasure that will not be exhausted; we may spend upon it to eternity, and it will not be at all the less; there is no danger of seeing the bottom of it. (2.) It is treasure that we are in no danger of being robbed of, for no thief approaches near it; what is laid up in heaven is out of reach of enemies. (3.) It is treasure that will not spoil with keeping, any more than it will waste with spending; the moth does not corrupt it, as it does our garments which we now wear. Now by this it appears that we have laid up our treasure in heaven if our hearts be there while we are here (Luk 12:34), if we think much of heaven and keep our eye upon it, if we quicken ourselves with the hopes of it and keep ourselves in awe with the fear of falling short of it. But, if your hearts be set upon the earth and the things of it, it is to be feared that you have your treasure and portion in it, and are undone when you leave it.

III. He charges them to get ready, and to keep in a readiness for Christ's coming, when all those who have laid up their treasure in heaven shall enter upon the enjoyment of it, Luk 12:35, etc.

1.Christ is our Master, and we are his servants, not only working servants, but waiting servants, servants that are to do him honour, in waiting on him, and attending his motions: If any man serve me, let him follow me. Follow the Lamb whithersoever he goes. But that is not all: they must do him honour in waiting for him, and expecting his return. We must be as men that wait for their Lord, that sit up late while he stays out late, to be ready to receive him.

2.Christ our Master, though now gone from us, will return again, return from the wedding, from solemnizing the nuptials abroad, to complete them at home. Christ's servants are now in a state of expectation, looking for their Master's glorious appearing, and doing every thing with an eye to that, and in order to that. He will come to take cognizance of his servants, and, that being a critical day, they shall either stay with him or be turned out of doors, according as they are found in that day.

3.The time of our Master's return is uncertain; it will be in the night, it will be far in the night, when he has long deferred his coming, and when many have done looking for him; in the second watch, just before midnight, or in the third watch, next after midnight, Luk 12:38. His coming to us, at our death, is uncertain, and to many it will be a great surprise; for the Son of Man cometh at an hour that ye think not (Luk 12:40), without giving notice beforehand. This bespeaks not only the uncertainty of the time of his coming, but the prevailing security of the greatest part of men, who are unthinking, and altogether regardless of the notices given them, so that, whenever he comes, it is in an hour that they think not.

4.That which he expects and requires from his servants is that they be ready to open to him immediately, whenever he comes (Luk 12:36), that is, that they be in a frame fit to receive him, or rather to be received by him; that they be found as his servants, in the posture that becomes them, with their loins girded about, alluding to the servants that are ready to go whither their master sends them, and do what their master bids them, having their long garments tucked up (which otherwise would hang about them, and hinder them), and their lights burning, with which to light their master into the house, and up to his chamber.

5.Those servants will be happy who shall be found ready, and in a good frame, when their Lord shall come (Luk 12:37): Blessed are those servants who, after having waited long, continue in a waiting frame, until the hour that their Lord comes, and are then found awake and aware of his first approach, of his first knock; and again (Luk 12:38): Blessed are those servants, for then will be the time of their preferment. Here is such an instance of honour done them as is scarcely to be found among men: He will make them sit down to meat, and will serve them. For the bridegroom to wait upon his bride at table is not uncommon, but to wait upon his servants is not the manner of men; yet Jesus Christ was among his disciples as one that served, and did once, to show his condescension, gird himself, and serve them, when he washed their feet (Joh 13:4, Joh 13:5); it signified the joy with which they shall be received into the other world by the Lord Jesus, who is gone before, to prepare for them, and has told them that his Father will honour them, Joh 12:26.

6.We are therefore kept at uncertainty concerning the precise time of his coming that we may be always ready; for it is no thanks to a man to be ready for an attack, if he know beforehand just the time when it will be made: The good man of the house, if he had known what hour the thief would have come, though he were ever so careless a man, would yet have watched, and have frightened away the thieves, Luk 12:39. But we do not know at what hour the alarm will be given us, and therefore are concerned to watch at all tines, and never to be off our guard. Or this may intimate the miserable case of those who are careless and unbelieving in this great matter. If the good man of the house had had notice of his danger of being robbed such a night, he would have sat up, and saved his house; but we have notice of the day of the Lord's coming, as a thief in the night, to the confusion and ruin of all secure sinners, and yet do not thus watch. If men will take such care of their houses, O let us be thus wise for our souls: Be ye therefore ready also, as ready as the good man of the house would be if he knew what hour the thief would come.

Matthew Henry (1662–1714) — Commentary on the Whole Bible. This section covers verses 22–40. Public domain.
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Eusebius of Caesarea (as quoted by Aquinas, AD 1274)AD 339
Catena Aurea by Aquinas
For every man naturally dwells upon that which is the object of his desire, and thither he directs all his thoughts, where he supposes his whole interest to rest. If any one then has his whole mind and affections, which he calls the heart, set on things of this present life, he lives in earthly things. But if he has given his mind to heavenly things, there will his mind be; so that he seems with his body only to live with men, but with his mind to have already reached the heavenly mansion.
Basil of Caesarea (as quoted by Aquinas, AD 1274)AD 379
Catena Aurea by Aquinas
(reg. brev. ad int. 92.) But some one will ask, upon what grounds ought we to sell that which we have? Is it that these things are by nature hurtful, or because of the temptation to our souls? To this we must answer, first, that every thing existing in the world if it were in itself evil, would be no creation of God, for every creation of God is good. (1 Tim. 4:4.) And next, that our Lord's command teaches us not to cast away as evil what we possess, but to distribute, saying, and give alms.
Gregory of Nazianzus (as quoted by Aquinas, AD 1274)AD 390
Catena Aurea by Aquinas
(Orat. 14.) Now I fear lest you should think deeds of mercy to be not necessary to you, but voluntary. I also thought so, but was alarmed at the goats placed on the left hand, not because they robbed, but did not minister unto Christ among the poor.
Gregory of Nyssa (as quoted by Aquinas, AD 1274)AD 395
Catena Aurea by Aquinas
But He bids us lay up our visible and earthly treasures where the power of corruption does not reach, and hence He adds, a treasure that faileth not, &c.
John Chrysostom (as quoted by Aquinas, AD 1274)AD 407
Catena Aurea by Aquinas
(Hom. 25. in Act.) For there is no sin which almsgiving does not avail to blot out. It is a salve adapted to ever wound. But almsgiving has to do not only with money, but with all matters also wherein man succours man, as when the physician heals, and the wise man gives counsel.

(ubi sup.) For without alms it is impossible to see the kingdom. For as a fountain if it keeps its waters within itself grows foul, so also rich men when they retain every thing in their possession.
Augustine of HippoAD 430
LETTER 189
If you lack earthly riches, do not seek them in the world by evil deeds. If they fall to your lot, let them be stored up in heaven by good works. A manly Christian soul should neither be overjoyed at acquiring them nor cast down when they are gone. Let us instead reflect on what the Lord says: “Where thy treasure is, there your heart will be also.” Surely when we hear that we should lift up our hearts, the familiar answer that we make should not be a lie.
Peter ChrysologusAD 450
SERMON 22
All this is what that treasure brings about. Either through almsgiving it raises the heart of a man into heaven, or through greed it buries it in the earth. That is why he said, “For where your treasure is, there your heart will be also.” O man, send your treasure on, send it ahead into heaven, or else your God-given soul will be buried in the earth. Gold comes from the depth of the earth—the soul, from the highest heaven. Clearly it is better to carry the gold to where the soul resides than to bury the soul in the mine of the gold. That is why God orders those who will serve in his army here below to fight as men stripped of concern for riches and unencumbered by anything. To these he has granted the privilege of reigning in heaven.
BedeAD 735
On the Gospel of Luke
For where your treasure is, there will your heart be also. This is to be understood not only about money, but about all passions. The glutton's god is the belly. Therefore, there he has his heart where his treasure is. The luxurious man's treasures are feasts, the wanton's amusements, the lover’s lust, hence each one serves from whom he is conquered.
Bede (as quoted by Aquinas, AD 1274)AD 735
Catena Aurea by Aquinas
As if He says, Fear not lest they who warfare for the kingdom of God, should be in want of the necessaries of this life. But sell that ye have for alms' sake, which then is done worthily, when a man having once for his Lord's sake forsaken all that he hath, nevertheless afterwards labours with his hands that he may be able both to gain his living, and give alms.

That is, by doing alms, the reward of which abideth for ever; which must not be taken as a command that no money be kept by the saints either for their own, or the use of the poor, since we read that our Lord Himself, to whom the angels ministered, (Matt. 4:11) had a bag in which he kept the offerings of the faithful; (John 12:6.) but that God should not be obeyed for the sake of such things, and righteousness be not forsaken from fear of poverty.

Whether then should it be simply understood, that money kept faileth, but given away to our neighbour bears everlasting fruit in heaven; or, that the treasure of good works, if it be stored up for the sake of earthly advantage, is soon corrupted and perishes; but if it be laid up solely from heavenly motives, neither outwardly by the favour of men, as by the thief which steals from without, nor inwardly by vainglory, as by the moth which devours within, can it be defiled.

Now this must not only be felt concerning love of money, but all the passions. Luxurious feasts are treasures; also the sports of the gay and the desires of the lover,
Theophylact of Ohrid (as quoted by Aquinas, AD 1274)AD 1107
Catena Aurea by Aquinas
By the little flock, our Lord signifies those who are willing to become His disciples, or because in this world the Saints seem little because of their voluntary poverty, or because they are outnumbered by the multitude of Angels, who incomparably exceed all that we can boast of. The name little our Lord gives to the company of the elect, either from comparison with the greater number of the reprobate, or rather because of their devout humility.

As if He said, "Here the moth corrupts, but there is no corruption in heaven." Then because there are some things which the moth does not corrupt, He goes on to speak of the thief. For gold the moth corrupts not, but the thief takes away.

Moreover, because all things are not taken away by theft, He adds a more excellent reason, and one which admits of no objection whatever, saying, For where your treasure is, there will your hearts be also; as if He says, "Suppose that neither moth corrupts nor thief takes away, yet this very thing, namely, to have the heart fixed in a buried treasure, and to sink to the earth a divine work, that is, the soul, how great a punishment it deserves."
Glossa Ordinaria (as quoted by Aquinas, AD 1274)AD 1274
Catena Aurea by Aquinas
(non occ.) Our Lord having removed the care of temporal things from the hearts of His disciples, now banishes fear from them, from which superfluous cares proceed, saying, Fear not, &c.

Or, the thieves are heretics and evil spirits, who are bent upon depriving us of spiritual things. The moth which secretly frets the garments is envy, which mars good desires, and bursts the bonds of charity.
Source: Quotations drawn from early Church Fathers and historical Christian theologians (AD 100–1500). Some quotes address the surrounding passage context rather than this verse alone.
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