Matthew 6:20
18 so that it will not be obvious to others when you are fasting, but only to your Father who is in secret. And your Father, who sees in secret, will reward you. 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.
4 Ezra 6:5
2 Esdras4 nor the vast tracts of air setup on high; the divisions of the firmaments had not received their names. Zion had not yet been chosen as God’s own footstool; 5 the present age had not been planned; the schemes of its sinners had not yet been outlawed, nor had God’s seal yet been set on those who have stored up a treasure of fidelity. 6 Then I considered these things; and the whole world was created through me and through me alone. In the same way, through me and through me alone the end shall come.’
Notes and References
"... 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: honouring 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 4:18:0 - 'My ancestors stored up treasures for this lower world, but I, through giving charity, have stored up treasures for the heavenly world above.' (Compare Matt 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 ..."
Talbert, Charles H. Reading the Sermon on the Mount: Character Formation and Decision Making in Matthew 5-7 (pp. 121-122) University of South Carolina Press, 2004