Exegesis:

hopou gar estin ho thēsauros humōn, ekei kai hē kardia humōn estai ‘for where your treasure is there your heart also will be,’ expressing the general principle underlying the injunction of v. 33. The future tense of estai is consequential. kardia is here used in the sense of the seat of emotions, wishes and desires.

Translation:

It may be preferable to reverse the clause order, e.g. ‘your heart will be in the place where your wealth is, or, in the same place as your goods/riches are (stored up).’

There will your heart be also, or, ‘there your heart will return’ (Zarma, viewing the persons in question as having been there first to deposit the treasure). If one has to shift to the emotion implied in “heart”, one may say something like, ‘to that place also your desire will go out,’ ‘there you (yourselves) will wish to be also.’

Quoted with permission from Reiling, J. and Swellengrebel, J.L. A Handbook on the Gospel of Luke. (UBS Handbook Series). New York: UBS, 1971. For this and other handbooks for translators see here . Make sure to also consult the Handbook on the Gospel of Mark for parallel or similar verses.