What does Luke 12:32 mean?

Jesus is teaching His disciples about priorities in the kingdom of God. This comes in response to a man angry that his brother will not divide the family inheritance as he sees fit. This man covets what his brother has and desires to accumulate wealth. To point out the futility of such an attitude, Jesus tells a parable of a man who brings in a great harvest and builds barns to store it, but then dies. His wealth will do him no good when he is dead (Luke 12:13–21).

Both the brother and the fictional wealthy farmer wanted to "lay up treasure" on earth but were not "rich toward God" (Luke 12:21). They should have sought God's kingdom, first (Luke 12:31). Possessions can be lost through theft or destruction, and they will certainly be forfeit at the death of the owner. It is foolish to prioritize the accumulation of temporary objects when God wants to give us an inheritance in His eternal kingdom (Luke 12:33–34).

We should not place our hearts' desire on accumulating earthly things that will be destroyed. Nor should we be anxious about getting what we need while we're here. God knows what we need, and He will provide. Our lives are more valuable than worrying over food and clothing. We have the privilege of seeking God's kingdom. If we prioritize this eternal treasure, we won't be afraid of the needs of earth (Luke 12:22–31).