So is he that layeth up for himself. As the two clauses are evidently contrasted, the one must be taken into account for the exposition of the other. Let us ascertain, therefore, what is meant by being rich in God, or, "towards God" or, "with respect to God." Those who are tolerably acquainted with the Scriptures know that the preposition eis not unfrequently takes the sense of en. But whether it be understood in the one sense or in the other, is of little consequence; for the meaning comes to this, that they are rich according to God, who do not trust to earthly things, but depend solely on his providence. It matters not whether they are in abundance or in want, provided that both classes present their sincere prayers to the Lord for their daily bread. The corresponding phrase, layeth up for himself, conveys the idea that this man paid no attention to the blessing of God, but anxiously heaped up an immense store, so that his confidence was shut up in his barns. [1] Hence we may easily conclude that the parable was intended to show, that vain are the deliberations and foolish attempts of those who, trusting to the abundance of their wealth, do not rely on God alone, and are not satisfied with their own share, or prepared for whatever may befall them; [2] and, finally, that such persons will suffer the penalty of their own folly.

Footnotes

1 - "En sorte que la fiance de l'homme est en ses greniers, ou en ses coffres;" -- "so that the confidence of the man is in his granaries, or in his chests."

2 - "Estans prests a recevoir ce qu'il plaira a Dieu leur envoyer;" -- "being prepared to receive what God may be pleased to send to them."

So is he - This is the portion or the doom.
Layeth up treasure for himself - Acquires riches for his own use - for "himself." This is the characteristic of the covetous man. It is all for "himself." His plans terminate there. He lives only for himself, and acts only with regard to his own interest.
Rich toward God - Has no inheritance in the kingdom of God - no riches laid up in heaven. His affections are all fixed on this world, and he has none for God.
From this instructive parable we learn:
1. That wicked people are often signally prospered - their ground brings forth plentifully. God gives them their desire, but sends leanness into their souls.
2. That riches bring with them always an increasing load of cares and anxieties.
3. That they steal away the affections from God - are sly, insinuating, and dangerous to the soul.
4. That the anxiety of a covetous man is not what "good" he may do with his wealth, but where he may hoard it, and keep it secure from doing any good.
5. That riches cannot secure their haughty owners from the grave. Death will come upon them suddenly, unexpectedly, awfully. In the very midst of the brightest anticipations - in a moment - in the twinkling of an eye it may come, and all the wealth that has been accumulated cannot alleviate one pang, or drive away one fear, or prolong life for one moment.
6. That the man who is trusting to his riches in this manner is a fool in the sight of God. Soon, also, he will be a fool in his "own" sight, and will go to hell with the consciousness that his life has been one of eminent folly.
7. That the path of true wisdom is to seek first the kingdom of God, and to be ready to die; and "then" it matters little what is our portion here, or how suddenly or soon we are called away to meet our Judge. If our affections are not fixed on our riches, we shall leave them without regret. If our treasures are laid up in heaven, death will be but "going home," and happy will be that moment when we are called to our rest.

So is he - That is, thus will it be. This is not an individual case; all who make this life their portion, and who are destitute of the peace and salvation of God, shall, sooner or later, be surprised in the same way.
Layeth up treasure for himself - This is the essential characteristic of a covetous man: he desires riches; he gets them; he lays them up, not for the necessary uses to which they might be devoted, but for himself; to please himself, and to gratify his avaricious soul. Such a person is commonly called a miser, i.e. literally, a wretched, miserable man.

So [is] he that layeth up treasure (h) for himself, and is not rich toward God.
(h) Caring for no man but for himself, and making sure to trust in himself.

So is he that layeth up treasure for himself,.... This is the accommodation of the parable. Just such a fool is he, and this will be the end or him, who employs all his thoughts, and spends all his time, in amassing to himself worldly riches and wealth, in laying up treasures on earth for himself, for futurity: and makes no use of his earthly substance to be the good of others; nor shows any concern for spiritual and eternal riches; but places all his hope, trust, and confidence, in uncertain riches:
and is not rich towards God; or "in God", as the Syriac and Arabic versions read; in things pertaining to God, in spiritual things, in faith, and in good works; and is not concerned to lay up a treasure in heaven, to have an interest in durable riches and righteousness; whereas one that is rich towards God, acknowledges that he receives all his riches from God, as the Ethiopic version reads; he gives up all into the hands of God, depends upon his providence for the increase, security, and continuance of it; and uses it to his honour and glory, and for the good of his interest; and is chiefly concerned for the riches of grace and glory; and enjoys much of God, and places all his riches in him: such a man is a wise man, but the reverse of this is the fool in the parable.

So is he, &c.--Such is a picture of his folly here, and of its awful issue.
and is not rich toward God--lives to amass and enjoy riches which terminate on self, but as to the riches of God's favor, which is life (Psalm 30:5), of "precious" faith (2-Peter 1:1; James 2:5), of good works (1-Timothy 6:18), of wisdom which is better than rubies (Proverbs 8:11) --lives and dies a beggar!

Rich toward God - Namely, in faith, and love, and good works.