Not the things that are on earth. He does not mean, as he does a little afterwards, depraved appetites, which reign in earthly men, nor even riches, or fields, or houses, nor any other things of the present life, which we must use, as though we did not use them, (1-Corinthians 7:30, 31) [1] but is still following out his discussion as to ceremonies, which he represents as resembling entanglements which constrain us to creep upon the ground. "Christ," says he, "calls us upwards to himself, while these draw us downwards." For this is the winding-up and exposition of what he had lately touched upon as to the abolition of ceremonies through the death of Christ. "The ceremonies are dead to you through the death of Christ, and you to them, in order that, being raised up to heaven with Christ, you may think only of those things that are above. Leave off therefore earthly things." I shall not contend against others who are of a different mind; but certainly the Apostle appears to me to go on step by step, so that, in the first instance, he places traditions as to trivial matters in contrast with meditation on the heavenly life, and afterwards, as we shall see, goes a step farther.

Footnotes

1 - See Calvin on the Corinthians, [38]vol. 1, p. 257.

Set your affection - Margin, "or mind." Greek" think of" - φρονεῖτε phroneite. The thoughts should be occupied about the things where Christ now dwells, where our final home is to be, where our great interests are. Since we are raised from the death of sin, and are made to live anew, the great object of our contemplation should be the heavenly world.
Not on things on the earth - Wealth, honor, pleasure. Our affections should not be fixed on houses and lands; on scenes of fashion and gaiety; on low and debasing enjoyments.

Set your affection on things above - Τα ανω φρονειτε· Love heavenly things; study them; let your hearts be entirely engrossed by them. Now, that ye are converted to God, act in reference to heavenly things as ye did formerly in reference to those of earth; and vice versa. This is a very good general rule: "Be as much in earnest for heavenly and eternal things, as ye formerly were for those that are earthly and perishing."

Set your affection on things above, not on things on the (b) earth.
(b) So he calls that show of religion which he spoke of in the former chapter.

Set your affections on things above,.... For unless the affections are set on them, they will never be sought after in a proper manner. The word signifies to mind them, and think on them, to favour and approve of them, to be affectionately desirous of them, and concerned for them; for where the treasure is, the heart should be; and as the saints' best things are above, their minds and affections should be there likewise; their contemplation should be on those things, and their conversation should be in heaven; nor should they regard anything but what is there, or comes from thence, for they belong not to this world, but to another and better country: their citizenship is in heaven, and there, in a short time, they must have their everlasting residence; and therefore should seek after, and highly prize and value heavenly things, and set their affections on them, and
not on things on the earth; not mind earth and earthly things, temporal enjoyments, riches, and honours; and though food and raiment, and the necessaries of life, are to be sought after, and cared and provided for, yet not with anxiety and perplexity of mind, in an over thoughtful and distressing manner; nor should the heart be set on those outward things, or happiness placed in the possession of them. Moreover, worldly lusts, the members which are on the earth, earthly pleasures that are sinful, may be here meant. Worldly lusts are to be denied, the deeds of the body are to be mortified, carnal desires are not to be gratified and indulged, provision is not to be made for the flesh, to fulfil its lusts; and particularly the vain philosophy of Jews and Gentiles, the traditions of the elders, the ceremonies of the law, which lay in earthly things, in worldly observances, the difference of meats and drinks, keeping of days, months, and years, new moons, feasts, and sabbath days; the rudiments of the world, the commandments and doctrines which were of the earth, and lay in not touching, tasting, and handling certain things that are on earth, and which perish with the using, as opposed to the doctrines of the Gospel, and ordinances of Christ, which are from above, and come from heaven, and have a spiritual and heavenly use: and which is the sense chiefly intended, though it is best to understand the words in their largest compass.

Translate, "Set your mind on the things above, not on the things," &c. (Colossians 2:20). Contrast "who mind earthly things" (Philippians 3:19). Whatever we make an idol of, will either be a cross to us if we be believers, or a curse to us if unbelievers.