"Those who have trained the mind to delight in spiritual exercises are the ones who can be translated and not be overwhelmed with the purity and transcendent glory of heaven. You may have a good knowledge of the arts, you may have an acquaintance with the sciences, you may excel in music and in penmanship, your manners may please your associates, but what have these things to do with a preparation for heaven? What have they to do to prepare you to stand before the tribunal of God? 2T 267.1"
"But lay up for yourselves treasures in heaven, where neither moth nor rust doth corrupt, and where thieves do not break through nor steal:"
The EGW passage emphasizes the importance of spiritual exercises and preparation for heaven, contrasting them with worldly pursuits. This aligns with the principle in Matthew 6:20 of laying up treasures in heaven rather than on earth. The EGW passage directly applies this principle to the context of preparing for the judgment.