Luke 12:32-34. Act the part of kings, as persons called to and having a higher inheritance; and give alms. And there is a reason—it is a separating principle: let your treasure be there, your heart will be there also; you will be formed for God. It is not, observe, the value of the gifts meritoriously, but the effect internally. Such is the suitable position of believers in the kingdom: hereunto are they called.