For where your treasure is
Whether in heaven, or in earth, there will your heart be also: the heart is always set upon the treasure, and as is a man's treasure, such is his heart, that is, set upon it; if his treasure is only here, and he has not the true riches, his heart is only earthly and carnal; but if his treasure is heavenly, his heart and conversation will be in heaven; (See Gill on Matthew 6:21).