There is great value in a heart set upon heaven. Affections fixed above is the way to live with vitality and abundantly. It is the best preventive against temptations. It will be your best comfort in troubles. It will make you most helpful to others. It will greatly glorify and honor God.
A heart set upon heaven is an evidence of your sincerity. If you ask, "How can I know that I am truly being sanctified?" this will provide a sure sign from the mouth of Jesus Christ himself—"Where your treasure is, there will your heart be also" (Matt. 6:21). God is the saints' treasure and happiness; Heaven and the New Earth is the place where they can fully enjoy Him and live in the brightness of his full Presence. A heart, therefore, set upon heaven, is a heart set upon God. Christians, if you would like a proof of your title to glory, keep your thoughts on heaven. You stand in the very vestibule of Heaven.