Where is your heart today? Of all the practical exhortations contained in the Sermon on the Mount, this part might be the most challenging and difficult to obey and apply. Jesus is really stepping on the American dream and our Hamilton County toes here. He’s getting in our faces about our stuff, but not just about our stuff. He’s confronting our attitude toward our stuff and getting to the real issue about our stuff – the location of our hearts. The center of this text is found in verse 21. For where your treasure is, there your heart will be also.” It’s a declaration of fact, and it’s true. Whatever your treasure is – whatever you value most – that’s where your heart is.