For where your treasure is, there your heart will be also.
In this passage Jesus shows that there is a direct connection between our heart and our values. What we consider of great worth (our “treasures”) will greatly shape the direction and posture of our heart. If our treasures are in earthly and material things, then our heart will focus only on them. But if our thoughts are tied to the kingdom of God, spiritual values, and eternal life, then our heart will be found under heavenly values.