Mat_6:21. For (deep moral obligation to comply with that exhortation) if the treasure which you have gathered is upon earth, so will your heart, with its feelings, dispositions, and tendencies, be also upon the earth as in the congenial sphere of your inner life, will be ethically bound to the earth, and vice versa. From the treasure, which is the result of effort and the object of love, the heart also cannot be separated. In the ground of obligation just stated it is assumed that the believer’s heart must be in heaven (Php_3:20; Col_3:2 ff.; 2Co_4:17; 1Jn_2:15 ff.).