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.
Immediately after the verses above, Jesus talks about the hypocritical ways of the Pharisees. He spoke of their love of being seen doing good deeds, praying in public and their need to let everyone know they were fasting. When we take Matthew 6:1-34 into context, it is easy to see that Jesus' message to us is to place our trust in God alone. He is our treasure.
Our relationship with God should be more valuable to us than any other relationship. The Pharisees emphasized what the people saw them doing - good deeds, praying in public and fasting. They wanted the people to see how great they were. Their treasure was to receive admiration and praise from others. Their reputations were more important to them than their relationship with God. So the verse above isn't just above money. It's about what we value most in this life - our jobs, our reputations, our appearance, our "things," our family or friends.
So how do we "lay up" treasures in heaven? What should those treasures look like? They should include daily time in the Word of God because time spent reading God's Word is well-invested. We get to know Him through His Word, and our relationship grows and deepens. We learn how to abide in Him, and through the indwelling of His Holy Spirit, He abides in us. And that is our greatest treasure.