The earthly treasure and the heavenly treasure. When do we lay up 'treasure in heaven'? Whenever we give alms (Matthew 6:2), or pray (Matthew 6:5), or fast (Matthew 6:16), to please God rather than man. But these three examples are only introduced to prepare the way for the wider principle that in every action of our lives, and not only in almsgiving, prayer, and fasting, it is possible to lay up treasure in heaven. Not only by the right use of wealth, but by the right use of any faculty, talent, or opportunity with which God has entrusted us, heavenly treasure is laid up. Even when we are doing nothing actively for God, but are only patiently suffering what He wills that we should bear, we are laying up treasure in heaven. Every act, however small, which is done purely for the glory of God, and for no lower motive, will receive its reward.
Matthew 6:9-21
9 After this manner therefore pray ye: Our Father which art in heaven, Hallowed be thy name.
10 Thy kingdom come. Thy will be done in earth, as it is in heaven.
11 Give us this day our daily bread.
12 And forgive us our debts, as we forgive our debtors.
13 And lead us not into temptation, but deliver us from evil: For thine is the kingdom, and the power, and the glory, for ever. Amen.
14 For if ye forgive men their trespasses, your heavenly Father will also forgive you:
15 But if ye forgive not men their trespasses, neither will your Father forgive your trespasses.
16 Moreover when ye fast, be not, as the hypocrites, of a sad countenance: for they disfigure their faces, that they may appear unto men to fast. Verily I say unto you, They have their reward.
17 But thou, when thou fastest, anoint thine head, and wash thy face;
18 That thou appear not unto men to fast, but unto thy Father which is in secret: and thy Father, which seeth in secret, shall reward thee openly.
19 Lay not up for yourselves treasures upon earth, where moth and rust doth corrupt, and where thieves break through and steal:
20 But lay up for yourselves treasures in heaven, where neither moth nor rust doth corrupt, and where thieves do not break through nor steal:
21 For where your treasure is, there will your heart be also.