Jesus said, “Where your treasure is, there your heart will be also!” (Matthew 6:21). Where is your heart?? That may sound like a strange question, but it is really the “heart” of the matter!! The course of your life is determined by where you set your heart, your affection, your devotion. To what, or to whom, are you devoted? As the Apostle Paul continues to talk about God’s judgment in the second chapter of Romans, the Spirit moves him to connect the condition of a person’s heart to their response to the Gospel. He speaks of the impenitent heart, of the proud heart and of the humble heart. Each of these responds to the Gospel message differently, and God’s judgment is determined by the response of each person’s heart to the Gospel of Jesus Christ. God doesn’t play favorites! Those who are impenitent produce a life that is self- seeking. They will reap God’s wrath and fury. Those who are proud will boast in their religion, but will also face God’s judgment. How then can anyone be saved??? Only by a “circumcision of the heart” that is performed by the very Spirit of God! The evidence of the work of God’s Spirit on your heart will be obvious. People sometimes talk about having a “change of heart,” but this transformation is the result of God’s grace in Jesus Christ and always results in a new life … a life lived for the glory of God by the power of the Spirit. Does that describe you?? The goal of proclaiming the Gospel, of hearing the Gospel and believing the Gospel is to produce disciples of Jesus Christ who will LIVE out the Gospel! Indeed, “where your treasure is, there will your heart be also!” Where is YOUR heart???