Heavenly treasure is much more precious than any earthly treasure. They are not in the things that are seen in this world that can all be destroyed, but they are the things that can never be destroyed. They are the things of the spirit and not of the world.
The word of God is our treasure. When we fill our minds with the living word of God, the truth shall not only set us free, but it shall also fill our hearts with many treasures (truths) worth more than gold and silver. We are blessed with knowledge, understanding and wisdom and our hearts are conformed to the image of God. Hearts which are kind, loving, honest, and good, to name a few.