Treasures in heaven are eternal, imperishable blessings — not necessities but blessings, possibly including crowns cast before God — as opposed to the temporary, corruptible treasures of earthly life.

Treasures in heaven are defined by their permanence: moth and rust cannot destroy them, thieves cannot steal them. They are not about meeting needs (needs will already be met) but about additional blessings and joys that exceed necessity. Mike speculates they may include crowns that believers cast before God in worship (Revelation 4:10). The contrast is with earthly treasures that decay and are lost.