"... This verse contains the command: 'Habitually store up as treasure for yourselves treasures in heaven.' How would the Matthean Jesus' auditors have understood this? Consider the following: Tobit 4:8-9, regarding giving of one's possessions, says, 'So you will be laying up good treasure for yourself'; Sirach 29:10-12, regarding helping a poor man (verse 9), says, 'Lay up your treasure according to the commandments of the Most High'; 4 Ezra 6:5 - 'before those who stored up treasures of faith were sealed'; 2 Baruch 24:1 - 'the treasuries in which are brought together the righteousness of all, those who have proven themselves to be righteous'; Mishnah Peah 1:1 - 'These are things whose fruits a man enjoys in this world while the capital is laid up for him in the world to come: honoring father and mother, deeds of loving kindness, making peace between a man and his fellow; and the study of the Law is equal to them all"; Tosefta Peah 4:18 - "My ancestors stored up treasures for this lower world, but I, through giving charity, have stored up treasures for the heavenly world above." (Compare Matthew 19:21; Luke 12:21; Hebrews 11:26.) The treasure that is laid up in heaven is one's generosity toward others. This has permanence. Moth, rust, and thieves cannot touch generosity toward others ..."