Tobit 4:8
5 "Revere the Lord all your days, my son, and refuse to sin or to transgress his commandments. Live uprightly all the days of your life, and do not walk in the ways of wrongdoing; 6 for those who act in accordance with truth will prosper in all their activities. To all those who practice righteousness 7 give alms from your possessions, and do not let your eye begrudge the gift when you make it. Do not turn your face away from anyone who is poor, and the face of God will not be turned away from you. 8 If you have many possessions, make your gift from them in proportion; if few, do not be afraid to give according to the little you have. 9 So you will be laying up a good treasure for yourself against the day of necessity. 10 For almsgiving delivers from death and keeps you from going into the Darkness. 11 Indeed, almsgiving, for all who practice it, is an excellent offering in the presence of the Most High.
Matthew 19:21
16 Now someone came up to him and said, “Teacher, what good thing must I do to gain eternal life?” 17 He said to him, “Why do you ask me about what is good? There is only one who is good. But if you want to enter into life, keep the commandments.” 18 “Which ones?” he asked. Jesus replied, “Do not murder, do not commit adultery, do not steal, do not give false testimony, 19 honor your father and mother, and love your neighbor as yourself.” 20 The young man said to him, “I have wholeheartedly obeyed all these laws. What do I still lack?” 21 Jesus said to him, “If you wish to be perfect, go sell your possessions and give the money to the poor, and you will have treasure in heaven. Then come, follow me.” 22 But when the young man heard this he went away sorrowful, for he was very rich. 23 Then Jesus said to his disciples, “I tell you the truth, it will be hard for a rich person to enter the kingdom of heaven!
Notes and References
"... The effectiveness of almsgiving expressed through the idiom of laying up or storing treasure is found in Tobit 4:9, Sirach 29:11-12, 1 Timothy 6:19, and Matthew 19:21 ... Note the idioms in First Timothy and Tobit do not refer to a positive afterlife. Although First Timothy, unlike the Book of Tobit, carries a belief in a life after death (e.g., 1 Timothy 1:16 “for everlasting life”), the idiom in 1 Timothy 6:19 echoes the meaning in Tobit 4:9 without explicit mention of afterlife. Thus 1 Timothy 6:19 uses a common cultural idiom in a way that maintains the original meaning despite the different eschatological context. The idiom in First Timothy therefore stands in contrast with the eschatology in Matthew 6:20 and 19:21, both of which refer to “treasure(s) in heaven ..."
Skemp, Vincent "Avenues of Intertextuality between Tobit and the New Testament" in Corley, Jeremy (ed.) Intertextual Studies in Ben Sira and Tobit: Essays in Honor of Alexander A. Di Lella (pp. 43-70) Catholic Biblical Association of America, 2005