<p>12:34 <i>For where your treasure is, there will your heart be also</i>- Gk. &lsquo;to there&rsquo;. The direction of our heart is towards where our treasure is. If our treasure is in Heaven, with God, then our life direction will be towards Him and not towards earthly things. The emphasis of the Lord throughout the Sermon has been on the state of the heart. The overall direction of our heart, our thinking, is all important. That direction cannot be both to earthly things and Heavenly things. Laying up treasure on earth cannot be done whilst having treasure in Heaven. The emphasis of course is on &lsquo;laying up&rsquo;, wilfully incrementing, not the mere possession of wealth which the Lord may send into our hands. &lsquo;Laying up&rsquo; means to increment, not to merely possess. But it is the overall direction of our hearts which will be the deciding factor in our eternal destiny; &lsquo;to where&rsquo; they are directed. And we can direct them by deciding what our treasure really is, and where it is.</p>