In dealing with the Lord in Matt. 19:27, Peter's concept was altogether commercial, according to the principle of work, not grace. In His answer to Peter, the Lord strongly indicated that His reward to His followers is not a commercial matter but a matter according to His desire and grace. For the disciples to gain the kingdom of the heavens, they needed to leave all and follow the Lord; but what He will give them as a reward is more than they deserve. It is not according to the principle of commerce but according to the Lord's good pleasure. This is an incentive to His followers.