The central message of this sermon is that where one's heart and treasure are located determines their eternal destiny. The teacher argues that the location of our heart and treasure is a matter of fact, not opinion, and that it has significant implications for our spiritual lives. Our hearts will follow our treasure, whether it be earthly or heavenly-minded, and therefore we should prioritize placing our treasure in heaven. The sermon advances the belief that true wealth and value are found in God's kingdom, rather than in worldly possessions and pursuits. The takeaway is that believers should seek to have their hearts and treasures aligned with God's will, rather than being focused on earthly riches and fame. By emphasizing the importance of a heavenly-minded heart and treasure, the sermon encourages listeners to reevaluate their priorities and focus on eternal values rather than temporal ones.