7 Therefore in the Gospel, the Lord, the Teacher of our life and Master of eternal salvation, quickening the assembly of believers, and providing for them for ever when quickened, among His divine commands and precepts of heaven, commands and prescribes nothing more frequently than that we should devote ourselves to almsgiving, and not depend on earthly possessions, but rather lay up heavenly treasures. “Sell,” says He, “your goods, and give alms.” And again: “Lay not up for yourselves treasures upon the earth, where moth and rust do corrupt, and where thieves break through and steal.
But lay up for yourselves treasures in heaven, where neither moth nor rust does corrupt, and where thieves do not break through nor steal. For where your treasure is, there will your heart be also.” And when He wished to set forth a man perfect and complete by the observation of the law, He said, “If you will be perfect, go and sell that you have, and give to the poor, and you shall have treasure in heaven; and come and follow me.” Moreover, in another place He says that a merchant of the heavenly grace, and a gainer of eternal salvation, ought to purchase the precious pearl— that is, eternal life— at the price of the blood of Christ, from the amount of his patrimony, parting with all his wealth for it.
He says: “The kingdom of heaven is like a merchantman seeking goodly pearls. And when he found a precious pearl, he went away and sold all that he had, and bought it.”
Source: The Treatises of Cyprian (New Advent)