R.A. Torrey emphasizes the importance of where a disciple should store their treasures, urging believers to focus on heavenly treasures rather than earthly ones, as earthly possessions are temporary and can lead to anxiety. He explains that no one can serve two masters, highlighting the necessity of choosing between God and worldly pursuits, and the implications of that choice on one's life and priorities. Torrey reassures that God, as a loving Father, provides for our needs and encourages believers to trust Him without anxiety, seeking first His kingdom. The sermon calls for a wholehearted commitment to God, urging believers to live in the present and leave future concerns to Him.

DISCOVERY OF THE FACTS 1. Where the Disciple of Our Lord Should Have His Treasures, vv. 19–23 Where does our Lord forbid our laying up treasures? For whose benefit should we not lay up treasures upon earth? Is it ever right to lay up treasures upon earth for the benefit of others? (1 Tim. 5:8.) Is it wise to lay up very large treasures even for others? What becomes of treasures laid up on earth? Is it right to lay up treasures for ourselves anywhere? Where? Why is it wiser to have treasures laid up in heaven than on earth? How can we lay up treasures in heaven? (Prov. 11:30; Dan. 12:3; John 4:35, 36; 15:16; Luke 16:9–12; Matt. 19:29; 5:11, 12; 2 Tim. 2:12; Ro. 8:18; 2 Cor. 4:17, 18.) What reason does our Lord give in v. 21 why we should lay up our treasures in heaven? If our treasures are upon earth where will we wish to stay? If our treasures are in heaven where will we always be willing to go? (Phil. 1:23.) Upon what should the believer set his affections? (Col. 3:1.) What is the light of the body? What in the soul corresponds to the eye in the body? (John 7:17, R. V.) What kind of a will must we have if the soul is to be full of light? If the will itself is perverted in darkness, what will be the result? 2. No Man Can Serve Two Masters, vv. 24–34 What can no man do? Why not? Do men ever try? What two masters are many men today trying to serve? Which one of the two do they always end by serving? Must every man serve some master? Who are the two masters between whom we must choose? Which one should we choose? What does God demand of every one who chooses Him? (Matt. 12:30.) Will God accept a half-hearted service? If a man will serve God what must his attitude toward the world be? (1 John 2:15; James 4:4.) If a man’s heart is wholly set on pleasing God, what will be his attitude toward the things of this world (v. 25)? What is the Revised Version of “Take no thought”? About what things should we have no anxiety whatever (v. 25)? (Phil. 4:6.) What is the connection between the last sentence in v. 25 and the first part of the verse? For what does God provide (v. 26)? If God provides for the birds, of what may we be confident? Is He interested in birds? In whom is He more interested? What is His relation to us? What guarantee has He given us that He will not withhold any good thing from us? (Ro. 8:32.) In what sense are we better than the birds? (See R. V.) What is the measure of the value our Father puts upon even the vilest of men? (John 3:16.) Do some men seem to be “of much more value” than the birds? What makes men so valuable in God’s sight? Why is anxiety foolish anyhow (v. 27, R. V.)? Did any one ever gain anything by being anxious? Why do we not need to be anxious about our clothes (vv. 28–30)? What should the flowers of the field teach us? Who is it that clothes the earth with beauty? If we are anxious about food and clothing, what does it prove about ourselves (v. 30)? Are we to infer from God’s feeding the birds without their working that we need not work? (2 Thess. 3:10.) What is the point of the argument? Is it reasonable for a child of God ever to be anxious for food and other necessities? What reason is given in the first part of v. 32 for our not being anxious? What is its force? What reason is given in the last part of v. 32 for our not being anxious? If our heavenly Father knows we need these things, of what may we be sure? What should we put first? If we are anxious about food and drink and clothing, what is it evident that we have put first? What does it mean to “seek first the kingdom of God”? What will be the result as regards our temporal needs? How much anxiety should we have regarding the future (v. 34)? How many days should we live at a time? To what may we safely leave tomorrow’s needs? How much of our anxiety is regarding troubles that never come? When will God take care of our troubles? CLASSIFICATION OF TEACHINGS 1. God (1). What He is: Father, 32; King, 33; Ruler of the material universe, 26–30. (2). Where He is: In heaven, 26, 32. (3). What He does: Demands whole-hearted service or none, 24; feeds the birds, 26; clothes the fields with beauty, 28–30; takes account of our every need, 32; provides food for those who trust Him, 30; supplies every need of those who put His kingdom first, 33. 2. The Children of God (1). What they should not do or be: Should not lay up for themselves treasures on earth, 19; not be anxious as to what they eat or drink, 25–31; not be anxious for the morrow, 34. (2). What they should do and be: Should lay up for themselves treasures in heaven, 20; set their affections on things above, 21; surrender their will absolutely to God, 22, 23; serve God with the whole heart, renounce the world altogether, 24; trust God for food and drink and clothes, 25–32; seek first the kingdom of God, 33; live a day at a time, 34.