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We can lay up treasure in heaven by observing three things:
1. By giving our best to God. The best of time, of thought, of health, of influence, and by giving the best percentage we can of our earnings or our income.
2. By giving everything in the best spirit. Cheerfully, gladly, without grumbling or grudging; by giving regularly, religiously, rejoicingly; by giving in the love of Jesus, for the love of our fellows, looking for more love as our greatest reward.
3. By giving to the best ends, to save the souls men; by giving in such a way as to accomplish most directly and immediately the best results first to the souls and then to the bodies of mankind.
What we give, we save. We are emigrating to a distant world and the treasure we send ahead of us will form our best estate.