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. 5. The Lord lastly adds: "For where your treasure is, there will your heart be also." Where should the heart of the disciple of the Lord Jesus be, but in heaven? Our calling is a heavenly calling, our inheritance is a heavenly inheritance, and reserved for us in heaven; our citizenship is in heaven; but if we believers in the Lord Jesus lay up treasures on earth, the necessary result of it is, that our hearts will be upon earth; nay, the very fact of our doing so proves that they are there! Nor will it be otherwise, till there be a ceasing to lay up treasures upon earth. The believer who lays up treasures upon earth may, at first, not live openly in sin, he in a measure may yet bring some honor to the Lord in certain things; but the injurious tendencies of this habit will show themselves more and more, whilst the habit of laying up treasures in heaven would draw the heart more and more heavenward; would be continually strengthening his new, his divine nature, his spiritual faculties, because it would call his spiritual faculties into use, and thus they would be strengthened; and he would more and more, whilst yet in the body, have his heart in heaven, and set upon heavenly things; and thus the laying up treasures in heaven would bring along with it, even in this life, precious spiritual blessings as a reward of obedience to the commandment of our Lord.