<P> This passage marks a change in subject matter from the first half of the chapter . While the earlier portion focused on proper procedure for worship, and criticized those who made public display of their piety, this section begins a discussion of wealth and material goods, and why they are not useful . </P> <P> The use of the word, "treasures," could refer to the contents of a treasure box or a store house . Moths are often associated with the destruction of fabrics, and in this era, pieces of clothing were a major investment . What is meant by the Greek, brosis, sometimes translated as "rust," is less certain . The word generally means "eating ." This could refer to the oxidization that eats away metals, or it could be referring to vermin, such as the mice that might consume a supply of grain, the worms that eat through wood, or even a reiteration of the aforementioned moths . </P> <P> The text goes on to say that in contrast to all of the material things that can be destroyed or stolen, investments in Heaven cannot be threatened by others . Thus Jesus suggests that this is the most secure form of investment . This is a very rational and economic argument for piety, somewhat similar to Pascal's Wager . The idea of heaven as a storehouse for spiritual treasures existed before Jesus, being found in several Jewish works of the period and having an analogue in the Hindu theory of karma . It has been noted that the verse may specifically be an encouragement to alms giving, an argument that one should spend money on alms rather than luxuries . It contains very similar wording to Matthew 19: 1, which is specifically on alms . </P>

Bible verse about laying up treasures in heaven