Eusebius of Caesarea — as excerpted in the Catena Aurea on Luke 12:32-34

“For every man naturally dwells upon that which is the object of his desire, and thither he directs all his thoughts, where he supposes his whole interest to rest. If any one then has his whole mind and affections, which he calls the heart, set on things of this present life, he lives in earthly things. But if he has given his mind to heavenly things, there will his mind be; so that he seems with his body only to live with men, but with his mind to have already reached the heavenly mansion.”