The parables of the hidden treasure and the valuable pearl are recorded in Matthew. These parables from Matthew are part of a larger collection of parables about the kingdom of Heaven. Christ tells the parable using a treasure and a great, valuable pearl to illustrate important spiritual truths that can only be spiritually discerned. 

In both of these parables, the men realized the monumental treasures they had found.  Both men were exceedingly joyful.  And both of these men were willing to give everything they had to obtain the thing of value.  It was precious to them.

Now when we realize the treasure of Christ and salvation and the kingdom, we don’t have to sell anything to pay for it.  Instead, it is our gift from God. But when the Lord opens our eyes to see its worth, we are willing to give all we have for our Saviour.