Jamieson, Fausset & Brown

But lay up for yourselves treasures in heaven--The language in Luke (Luk 12:33) is very bold--"Sell that ye have, and give alms; provide yourselves bags which wax not old, a treasure in the heavens that faileth not," &c. where neither moth nor rust doth corrupt, and where thieves do not break through nor steal--Treasures these, imperishable and unassailable! (Compare Col 3:2).