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I dunno, because of how they portrayed "treasure" through-out the series, I kinda figure it's something that Gol D. Roger holds dear to him.
I'm kinda thinking it's a Poneglyph or something along those lines detailing Roger's adventures through the Grand Line with his crew, what he knows of Will of D., basically any memories he would share with his crew. This also would be accompanied by all the treasure he's gathered up.
Dunno, that's just my personal opinion~
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