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Jeffrey Johnson's sermon emphasizes the Christian principle of stewardship and generosity as taught by Jesus in the Scriptures. He begins with an exploration of the biblical counsel to not store up earthly treasures but rather to focus on eternal riches in heaven. Johnson interprets this as an exhortation to live a life of simplicity and to prioritize giving over accumulating wealth.

He discusses the verse from Luke 12:33, which suggests selling possessions and giving to the needy. While acknowledging that this might seem hyperbolic, Johnson sees it as sound advice when viewed from an eternal perspective. He suggests that this act of selling and giving not only aids those in need but also stores up treasures in heaven—things that are eternal and cannot be taken away, unlike earthly possessions.

Johnson draws a parallel between this teaching and the parable of the unjust steward found in Luke 16, who is commended not for his dishonesty but for his shrewdness in securing his future. The sermon underscores that the steward's wisdom lay in using temporary resources to secure an eternal future, aligning with Jesus' teaching that one cannot serve both God and money.

He shares personal reflections on his own attempts to collect valuables that he thought would appreciate, such as precious metals. Johnson admits that investing in the kingdom of God and the needy would have been a wiser use of resources. He stresses that our approach to money and possessions should be shaped by the knowledge of the eternal lifespan of heavenly treasures compared to the temporal nature of earthly wealth.

Concluding his message, Johnson returns to the heart of the matter: where one's treasure is, there one's heart will be also. He asserts that the true indicator of a person's heart is where they invest their time and money. The sermon calls for a self-reflective examination of one's own investments as a measure of one's affections and priorities, encouraging believers to set their hearts on divine, not material, wealth.