Sirach 29:11
Ben Sira, Ecclesiasticus7 Many refuse to lend, not because of meanness, but from fear of being defrauded needlessly. 8 Nevertheless, be patient with someone in humble circumstances, and do not keep him waiting for your alms. 9 Help the poor for the commandment's sake, and in their need do not send them away empty-handed. 10 Lose your silver for the sake of a brother or a friend, and do not let it rust under a stone and be lost. 11 Lay up your treasure according to the commandments of the Most High, and it will profit you more than gold. 12 Store up almsgiving in your treasury, and it will rescue you from every disaster; 13 better than a stout shield and a sturdy spear, it will fight for you against the enemy.
Matthew 6:20
19 “Do not accumulate for yourselves treasures on earth, where moth and devouring insect destroy and where thieves break in and steal. 20 But accumulate for yourselves treasures in heaven, where moth and devouring insect do not destroy, and thieves do not break in and steal. 21 For where your treasure is, there your heart will be also. 22 “The eye is the lamp of the body. If then your eye is healthy, your whole body will be full of light. 23 But if your eye is diseased, your whole body will be full of darkness. If then the light in you is darkness, how great is the darkness! 24 “No one can serve two masters, for either he will hate the one and love the other, or he will be devoted to the one and despise the other. You cannot serve God and money.
Notes and References
"... There are some intriguing features about Matthew’s use of Sirach: Most of these parallels are unique to Matthew among the gospels. Included here are the structuring of the beatitudes (5:3–12), the makarism concerning those who mourn (5:4), the antithesis against adultery (5:27–28), the warning against prayers that use empty phrases (6:7), warnings against laying up treasure on earth (6:19–24), advice about judging good from bad fruit (7:16), the allusions to Elijah (11:14) and (17:11), Jesus’ teaching concerning the heavy yoke (11:28–30), the parable of the treasure hidden in the field (13:44), the warning that the son of man will repay grievances (16:27), and the separation of the sheep and goats (25:34–40). In other words, these texts and themes are singular to the Matthean mindset and thus are not typical of the remaining evangelists. (2) The vast majority of these usages are related to the topic of wisdom and instruction, a theme naturally derived from Sirach that clearly adds to Matthew’s standing as a gospel focused on teachings and contemplative sayings. But these lessons are not simply sapiential in orientation. In many cases they are associated with eschatological concerns, as with those parallels that appear (6:14), (6:20), (11:14), (16:27), #18 (17:11), and (25:34–40). Thus, regardless of whether Jesus of Nazareth was actually concerned for a futuristic eschatology, Matthew finds within the materials of Sirach a working source by which to portray his teachings as such ..."
Jefford, Clayton N. "The Wisdom of Sirach and the Glue of the Matthew–Didache Tradition" in Bingham, D. Jeffrey, editor. Intertextuality in the Second Century (pp. 8-23) Brill, 2016