Jesus is concerned for our hearts. Consider Matthew 6:19-21
Do not lay up for yourselves treasures on earth, where moth and rust destroy and where thieves break in and steal, but lay up for yourselves treasures in heaven, where neither moth nor rust destroys and where thieves do not break in and steal. For where your treasure is, there your heart will be also.
Verse 21 says "For where your treasure is, there your heart will be also. (emphasis mine). Why do we want to lay up our treasure in Heaven? My first instinct in answer has always been because in heaven my treasure won't be hurt. I never thought any farther than that. I feel I've been so foolish in leaving my thoughts stop there! God is telling us of a treasure that cannot be destroyed, yes. But He is also telling us to keep our hearts there. He is saying the way to keep our hearts from being destroyed, broken, stolen, is to place our treasure in Heaven. To lay our treasure in Heaven is to keep both preserved. To lay our treasure on earth is to have both treasure and heart destroyed, broken, and stolen.
Interestingly enough, the following verses (vs 22 and 23) begin telling us the eye is the lamp of the body.
The eye is the lamp of the body. So, if your eye is healthy, your whole body will be full of light, but if your eye is bad, your whole body will be full of darkness. If then the light in you is darkness, how great is the darkness!
What does your eye do? It sees. It takes in visual information and feeds it to our brains. So then, what are we allowing our eyes to see and in turn feeding our brains? Keep your eyes on Jesus! He is the way, the truth, the life. (John 14:6) He alone should be where we keep our eyes.
Verse 23 says if your eyes is bad your whole body will be full of darkness. Remember, your heart is within your body. And Jesus just got done saying we need to keep our heart and treasure in Heaven. How can we keep them in heaven when we fill our eyes with the darkness of the earth? Do you see the connection?
Then verse 24 says no one can serve two masters.
No one can serve two masters, for either he will hate the one and love the other, or he will be devoted to the one and despise the other. You cannot serve God and money.
Scripture also tells us the the love of money is the root of evil. (1 Timothy 6:10) What does money do? Nothing... except buy us anything we want of this world. One loves money because of what it can do for them. Money in and of itself can do nothing and will pass away with the world, as will all the things it paid for.
Jesus is saying you can't have your cake and eat it too. You can't have your heart in heaven and your treasure on earth. You can't have your treasure in heaven and your heart remain on earth. The two are inseparable.
Where is your heart? Find your treasure and you'll know your heart is there too.