They Must Lay Up Their Treasure In Heaven As They Cannot Serve God and Mammon (6:19-24).
Having dealt with the question of what His disciples' attitude is to be towards ‘religious' activity, namely charitable giving, prayer and fasting, and the need in each case for them to be exercised in secrecy in order that they may bring glory to God and not men, and may bring them into a close relationship with their heavenly Father, Jesus now moves on to more ‘mundane' matters, attitude towards worldly possessions, worldly needs, and worldly judgments towards others, which are all to be made heavenly and thus bring them into contact with their heavenly Father, and this will then lead on to heavenly fellowship with the Father (Matthew 7:7-11), with everything (the Law and the Prophets) then summed up in the Golden Rule (Matthew 7:12). Here His emphasis is on the fact that they must take up a positive attitude to each. (It should be noted how the sermon is full of positive attitudes). But even here there is a warning of the need to keep some things secret (Matthew 7:6). Spiritual activity should not be flaunted before a pagan world. God is not their heavenly Father. Thus the heavenly community must keep itself separated in mind and thought from the world.
There is a parallel to the previous section in that almsgiving (Matthew 6:2-3) parallels laying up treasures in Heaven (Matthew 6:19-21), praying to their Father, especially concerning His Kingly Rule (Matthew 6:4-6), parallels the need not to be anxious about their needs because of the Father's provision, and the seeking of His Kingly Rule (Matthew 6:25-34), receiving forgiveness as those who forgive others (Matthew 6:14-15), parallels and contrasts with being judged as those who have judged others (Matthew 7:1-2), and fasting (Matthew 6:16-18) parallels the idea of the continual persevering prayer and sense of the presence of the Father as described in Matthew 7:7-8.
The central idea in this first example is the choice between God and Mammon. Initially they have to choose whether they will serve God or Mammon. This choice, he points out, will be made clear by where they store up their treasures and on what they fix their eye. While this reference to ‘treasures' may undoubtedly be seen as having special reference to the ‘better off', it is actually equally relevant to all, for ‘things' can grip the hearts of both rich and poor alike, and heavenly treasure are available to all. Jesus' warning is thus of the grave danger of ‘possessions', and how it is to be countered. (Jesus always prepares us for coming temptations. The problem is that we do not always listen to Him).
We should note that this passage fits firmly into the structure of the Sermon. For while it undoubtedly directly connects with what follows, it also connects back to what has gone before. Similar choices as to whether to serve God or unrighteousness have been present throughout the Sermon, and especially in Matthew 6:1-18, and now they are present here. Furthermore there are particular ways in which this passage connects up with Matthew 6:1-18. Thus, the opening negative imperative parallels that in Matthew 6:16; what is forbidden comes first, followed by what is to be done, in the same way as it does in 2-3, 5-6, 7-9, 16-17; the move from second person plural to second person singular reflects 1-4, 5-6, 16-18; the idea of treasure laid up parallels that of reward in Matthew 6:1; Matthew 6:4; Matthew 6:6; Matthew 6:18. Thus there are similarities between them of approach, grammar and basic principles.
Analysis of Matthew 6:19-24.
a “Do not lay up for yourselves treasures on the earth, where moth and rust consume, and where thieves break through and steal, but lay up for yourselves treasures in heaven, where neither moth nor rust consumes, and where thieves do not break through nor steal, for where your treasure is, there will your heart be also” (Matthew 6:19-21).
b “The lamp of the body is the eye, if therefore your eye is single, your whole body will be full of light” (Matthew 6:22).
c “But if your eye is evil, your whole body will be full of darkness” (Matthew 6:23 a).
b “If therefore the light that is in you is darkness, how great is the darkness!” (Matthew 6:23 b)
a No man can serve two masters, for either he will hate the one, and love the other, or else he will hold to one, and despise the other. You cannot serve God and mammon” (Matthew 6:24).
Note that in ‘a' we have the contrast between earthly treasure and heavenly treasure which decide on the direction that the heart takes, and in the parallel the choice between two masters, God and Mammon, which again determines the direction that the heart takes. In ‘b' we have fullness of light if the eye truly lightens the body and in the parallel great darkness if the light within is darkness. And in ‘c' if the eye is evil (wrongly directed) darkness will rule.
The movement of thought of the passage is as follows. Firstly comes the choice as to which treasure will be sought and lived for, then comes the decision as to where the eye will be fixed in order to carry out that choice, and then comes the consequence, the service of one master or the other.
The passage can then be divided up into three smaller sections.