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Summary: Christ the Lord challenges us who follow Him to determine who we serve. He gives us a test to reveal the one we actually serve.

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“Do not lay up for yourselves treasures on earth, where moth and rust destroy and where thieves break in and steal, but lay up for yourselves treasures in heaven, where neither moth nor rust destroys and where thieves do not break in and steal. For where your treasure is, there your heart will be also.

“The eye is the lamp of the body. So, if your eye is healthy, your whole body will be full of light, but if your eye is bad, your whole body will be full of darkness. If then the light in you is darkness, how great is the darkness!

“No one can serve two masters, for either he will hate the one and love the other, or he will be devoted to the one and despise the other. You cannot serve God and money.” [1]

I invite you to take a little test. Just write down the answers to several questions, perhaps on a bulletin, or on a piece of paper, or even in the front of your Bible. You may find it helpful to refer to your answers later if they are so conveniently located. Now, for the test, write the answer to four questions.

What one thing in your life would you most hate to be without? That is the first question. The first thing to come to your mind is undoubtedly the correct answer.

What one thing in your life brings you the greatest pleasure? Again, the first answer that comes to mind is likely the best answer.

What thing in your life requires the most planning? As before, the first answer that comes to your mind is probably close to the best answer and should be written down.

Where does your mind go when it is free to go anywhere it wishes? This is the final question; once again, write down the first thing to come to your mind.

Please hold your answers for later in the message. No cheating, now. Don’t go back and change any answers. Leave them as you first wrote them.

Jesus taught extensively about the ministry of money. If you were to collect all His teachings on the acquisition of wealth and on the use of wealth, you would discover that wealth was a major concern to the Master. Money must be very important, since the Master spoke on the subject so frequently. We know that one’s worth as a person is not determined by money, but the place money occupies in one’s life does reveal a great deal about the individual’s values. The reason the individual is exposed by the view of money is that money can be such a powerful influence in an individual’s life. Though money itself is neutral, the impact of money on the individual’s soul is powerful and persuasive. Therefore, the way in which one uses wealth reveals his or her character.

In His “Sermon on the Mount,” Jesus spoke about money. Throughout the course of His earthly ministry, Jesus addressed so many truths concerning money that it is impossible to consider all that He taught in one message. The words of the text expose our hearts. Jesus’ words demand thoughtful consideration. Join me in weighing the implications of one of the truths that He addressed in that message. He probed our hearts when He addressed the issue of where our treasure is found.

TWO TREASURIES — “Do not lay up for yourselves treasures on earth, where moth and rust destroy and where thieves break in and steal, but lay up for yourselves treasures in heaven, where neither moth nor rust destroys and where thieves do not break in and steal. For where your treasure is, there your heart will be also.” Jesus spoke of two treasuries. Consequently, he spoke of two types of treasures. At issue are those things which we value and our attitude toward those things we value. What do you treasure? What is it that you value above all else? What you claim as your treasure is of little consequence; your life exposes your values.

Refer to the test you took just moments ago. Your answers to the questions asked reveal what you treasure. Your treasure is that item or person or object that you would most hate to lose. Your treasure is what gives you your greatest pleasure. Your treasure is what you spend the most time planning for and longing to be with. Your treasure is identified by where your mind goes when it is free to go where it will.

Jesus spoke of two treasuries—one on earth and one in heaven. The treasury of this earth of necessity contains only those things that are destined for dust. The things identified with this life cannot survive the judgement. They are destined to perish after they are used. What sort of treasures do we hold that must disappear with use?

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