"... 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