Matthew 6 may be structurally divided into two units: Matthew 6:1-21 and 6:22-34. Matthew 6:19-21 serves as a hinge in these two sections. The first verse of chapter 6 serves to unite the whole chapter with the warning of hypocrisy and to encourage kingdom living through dependence upon our Father who is in heaven. The three areas of virtuous piety to be demonstrated primarily before the heavenly Father in secret (Matt 6:4, 6, 18), though often performed in hypocrisy, include giving, prayer, and fasting.
Providing for the needy, praying, and fasting are all practices expected of those loyal to the King of Kings. But the question remains in regard to the motives as some seek to please men, rather than God. Instead, our priorities are to be reflective of the one we are loyal to. Therefore, our giving is not to be paraded before others, but is to be a quiet act of worship before God. Similarly, our prayers are to engage our minds as we ponder who we address - the sovereign Ruler and Creator of the universe - and seek to have his name more honored through our lives as we commit ourselves to doing his will (Matt 6:9-10). Rather than being mindlessly repetitious in our prayers, we are to pray to our heavenly Father who knows our needs. He will provide for our daily needs and grant us the grace to forgive those who have alienated us and He will watch over us, delivering us from temptations and evil (Matt 6:11-13). Lastly, our fasting is to be done in secret as we live for God.
Matthew 6:19-21 serves as a transition passage as Jesus goes on to discuss one of the most powerful, enslaving sins - the love of money. We are to lay up treasures in heaven. Those who are already giving, praying, and fasting so as not to please men, but God, have the right priorities and are laying up treasures in heaven. On the other hand, those whose loyalties are elsewhere as indicated by having bad eyes - a reference to greed (see Matt 20:1-16, esp. v. 15: “Is your eye envious because I am generous?”) - and by serving money and through excessive anxiety about basic needs, are not laying up treasures in heaven. Rather, such persons are focusing upon and serving earthly matters. Their priorities are placed on money, clothes, food, and drink. Instead, we are to seek first the kingdom of God and his righteous standard (Matt 6:33), and trust that the heavenly Father will take care of our basic needs.
This passage in Matthew asks us to examine where we place our loyalty. Are we loyal to Christ, the King? Do we live as those who are saved by grace, or do we seek to boast and live to please men? Moreover, do we live as hypocrites? May we heed Jesus’ message and seek to live our lives foremost before our holy and sovereign God, trusting and depending upon him for every blessing we have through the Son. If this happens, we will indeed be laying up our riches in heaven, and ultimately cultivating greater joy in our service to Him.
~BEP