persons put one sum after another into the bank, and it is put down to their credit, and they may use the money afterwards: so truly the penny, the shilling, the pound, the hundred pounds, the ten thousand pounds, given for the Lord’s sake, and constrained by the love of Jesus, to poor brethren, or in any way spent in the work of God, He marks down in the book of remembrance, He considers as laid up in heaven. The money is not lost, it is laid up in the bank of heaven; yet so, that, whilst an earthly bank may break, or through earthly circumstances we may lose our earthly possessions, the money, which is thus secured in heaven, cannot be lost. But this is by no means the only difference. I notice a few more points. Treasures laid up on earth bring along with them many cares; treasures laid up in heaven never give care. Treasures laid up on earth never can afford spiritual joy; treasures laid up in heaven bring along with them peace and joy in the Holy Ghost even now. Treasures laid up on earth, in a dying hour cannot afford peace and comfort, and when life is over, they are taken from us; treasures laid up in heaven draw forth thanksgiving, that we were permitted and counted worthy to serve the Lord with the means with which He was pleased to intrust us as stewards; and when this life is over we are not deprived of what was laid up there, but when we go to heaven we go to the place where our treasures are, and we shall find them there. Often we hear it said when a person has died: he died worth so much. But whatever be the phrases common in the world, it is certain that a person may die worth fifty thousand pounds sterling, as the world reckons, and yet that individual may not possess, in the sight of God, one thousand pounds sterling, because he was not rich towards God, he did not lay up treasure in heaven. And so on the other hand, we can suppose a man of God falling asleep in Jesus, and his surviving widow finding scarcely enough left behind him to suffice for the funeral, who was nevertheless rich towards God; in the sight of God he may possess five thousand pounds sterling, he may have laid up that sum in heaven. Dear Reader, does your soul long to be rich towards God, to lay up treasures in heaven? The world passes away and the lust thereof! Yet a little while, and our stewardship will be taken from us. At present we have the opportunity of serving the Lord, with our time, our talents, our bodily strength, our gifts, and also with our property; but shortly this opportunity may cease. Oh! how shortly may it cease. Before ever this is read by any one, I may have fallen asleep; and the very next day after you have read this, dear Reader, you may fall asleep, and therefore, whilst we have the opportunity, let us serve the Lord.--I believe, and therefore I speak. My own soul is so fully assured of the wisdom and love of the Lord towards us His disciples as expressed in this word, that by His grace I do most