Luke 12:32-34

Our relationship with God is a matter of the heart. What we value shows in the way we live our lives. 

The most important lesson in today's reading is that entering the Kingdom of heaven has nothing to do with our position, power, possessions, potential or productivity. First5 

Because we see the broken and the “lowly” only as detrimental, and we miss the beauty and light that resides there (even and especially there). This little light of mine… The freedom that comes when we no longer need to pretend we have our act together. We give up our need to be perfect and our need to be in control. And Grace meets us there. SabbathMoments 

It all happened in a moment, a most remarkable moment. God became a man. Heaven opened herself and placed her most precious one in a human womb. Max Lucado

Luke 12:32-34  

32 “Do not fear, little flock, for it is your Father’s good pleasure to give you the kingdom. 33 Sell what you have and give alms; provide yourselves money bags which do not grow old, a treasure in the heavens that does not fail, where no thief approaches nor moth destroys. 34 For where your treasure is, there your heart will be also. The New King James Version

Little flock refers to believers who belong to God’s kingdom and live under God’s loving care. This image recalls the old testament’s depiction of God as a caring shepherd of His people. Elsewhere the new testament presents Jesus as the fulfillment of the promise of a true shepherd of God’s people. Eternal riches, are those not lost when a person dies. This idea corresponds with being rich toward God. 

Instead of focusing on accumulating earthly riches, Jesus’ followers are to pursue heavenly rewards by seeking God’s kingdom and giving generously to the impoverished. The focus of everyone, whether wealthy or not, should be the kingdom of God. Faithlife Study Bible

In contrast to the world’s hoarding of possessions, the disciple must be generous with what God gives. money bags which do not grow old: By serving God and others, you can invest in your eternal future. You cannot take possessions with you in the next life, but you can store up an eternal treasure by giving to others. 

What people consider valuable is where their energy will be spent. Knowing God and investing in His purposes should be the treasure we seek. The NKJV Study Bible

Isaiah 40:11 

He will feed His flock like a shepherd;

He will gather the lambs with His arm,

And carry them in His bosom,

And gently lead those who are with young.

Matthew 6:20 but lay up for yourselves treasures in heaven, where neither moth nor rust destroys and where thieves do not break in and steal.

Matthew 6:21 For where your treasure is, there your heart will be also.

Luke 22:29 And I bestow upon you a kingdom, just as My Father bestowed one upon Me,