1 Timothy 6:19

laying up in store for themselves a good foundation against the time to come, that they may lay hold on the life which is life indeed.

Laying up in store ... This is exactly what we should have expected the author of 1 Corinthians 16:2 to have written; and here is the obvious meaning of "both" references. The one doing the "laying" is the Christian, from "lay by HIM in store." The words "for themselves" identify both Scriptures as being related to the words of Christ, "Lay up FOR YOURSELVES treasures in heaven" (Matthew 6:20).

A good foundation against the time come ... The eternal benefit accruing to the giver was likewise stressed by Christ himself in Luke 16:9, which furnishes elaboration to what Paul said here. The foundation is vital, fundamental and necessary for whatever is contemplated.