Helaman 8

25 But behold, ye have rejected the truth, and rebelled against your holy God; and even at this time, instead of laying up for yourselves treasures in heaven, where nothing doth corrupt, and where nothing can come which is unclean, ye are heaping up for yourselves wrath against the day of judgment.

We can lay up treasure in heaven through obedience to the commandments of God, or we can heap up wrath for ourselves in the day of judgment. I would rather have that which cannot be corrupted than to store up guilt and shame for myself.