Randy talks about the joy and reward of giving, speaking to a group of CEO's (both secular and Christian).

Jesus says, “It is more blessed to give than to receive” (Acts 20:35). As long as I still have something, I believe I own it. But when I give it away, I relinquish the control, power, and prestige that come with wealth. At the moment of release, the light turns on. The magic spell is broken. My mind clears, and I recognize God as owner, myself as servant, and other people as intended beneficiaries of what God has entrusted to me.  

It seems clear to me that when Jesus says “where your treasure is, your heart will be also,” he is connecting the two in such a way to indicate they are linked together. Where treasure is placed (on earth or in Heaven), heart will follow.