¹ He also said to the disciples, “There was a rich man who had a manager, and charges were brought to him that this man was wasting his possessions. ² And he called him and said to him, ‘What is this that I hear about you? Turn in the account of your management, for you can no longer be manager.’ ³ And the manager said to himself, ‘What shall I do, since my master is taking the management away from me? I am not strong enough to dig, and I am ashamed to beg. ⁴ I have decided what to do, so that when I am removed from management, people may receive me into their houses.’ ⁵ So, summoning his master’s debtors one by one, he said to the first, ‘How much do you owe my master?’ ⁶ He said, ‘A hundred measures of oil.’ He said to him, ‘Take your bill, and sit down quickly and write fifty.’ ⁷ Then he said to another, ‘And how much do you owe?’ He said, ‘A hundred measures of wheat.’ He said to him, ‘Take your bill, and write eighty.’ ⁸ The master commended the dishonest manager for his shrewdness. For the sons of this world are more shrewd in dealing with their own generation than the sons of light. ⁹ And I tell you, make friends for yourselves by means of unrighteous wealth, so that when it fails they may receive you into the eternal dwellings.

¹⁰ “One who is faithful in a very little is also faithful in much, and one who is dishonest in a very little is also dishonest in much. ¹¹ If then you have not been faithful in the unrighteous wealth, who will entrust to you the true riches? ¹² And if you have not been faithful in that which is another’s, who will give you that which is your own? ¹³ No servant can serve two masters, for either he will hate the one and love the other, or he will be devoted to the one and despise the other. You cannot serve God and money.”

¹⁴ The Pharisees, who were lovers of money, heard all these things, and they ridiculed him. ¹⁵ And he said to them, “You are those who justify yourselves before men, but God knows your hearts. For what is exalted among men is an abomination in the sight of God.

¹⁶ “The Law and the Prophets were until John; since then the good news of the kingdom of God is preached, and everyone forces his way into it. ¹⁷ But it is easier for heaven and earth to pass away than for one dot of the Law to become void.” – Luke 16:1-17 ESV

According to verse one, Jesus directed this particular parable at His disciples, but it would appear that the Pharisees were still within hearing distance. Verse 14 indicates that when they “heard all these things, and they ridiculed him.” Ever since they showed up as guests at the dinner at their boss’s house (Luke 14:1), these men had been forced to listen to a series of less-than-subtle parables designed to place them in a bad light. And they had just about had their fill of Jesus’ made-up stories and folksy tales of wedding feasts, banquets, lost coins, and wandering sheep. They would have fully understood Jesus’ portrayal of them as the older brother in the parable of the father who prematurely rewarded his sons with their inheritance. And they wouldn’t have seen their part in the story as particularly flattering.

By this point in their ongoing interactions with Jesus, the Pharisees had figured out His parables were meant to paint them in a bad light, and verse 14 indicates that they didn’t like this parable at all. And Luke makes it clear that the primary issue Jesus was addressing in the parable was money. Jesus started His parable by stating, “There was a certain rich man” (Luke 16:1 NLT). Then, immediately after Jesus finished His parable, Luke added, “The Pharisees, who dearly loved their money, heard all this and scoffed at him” (Luke 16:14 NLT). The entire parable is bookended by references to money or wealth, and the entire content of the parable deals with the very same topic. 

It’s important to remember that Jesus has already scolded the Pharisee who hosted the party in his home for only inviting those who could return the favor. The dining room had been filled with other Pharisees, scribes, and members of the upper crust of society, who had the financial wherewithal to reciprocate the host’s generous invitation. Jesus clearly viewed the Pharisees as men who were lovers of money and serial social climbers. They were addicted to ease and comfort and craved the praise of men. Matthew recorded Jesus’ rather blunt assessment of their fame-driven lifestyle.

“Everything they do is for show. On their arms they wear extra wide prayer boxes with Scripture verses inside, and they wear robes with extra long tassels. And they love to sit at the head table at banquets and in the seats of honor in the synagogues. They love to receive respectful greetings as they walk in the marketplaces, and to be called ‘Rabbi.’” – Matthew 23:5-7 NLT

In His sermon on the mount, Jesus warned His audience against emulating the materialistic lifestyle of the religious leaders of Israel.

“Don’t store up treasures here on earth, where moths eat them and rust destroys them, and where thieves break in and steal. Store your treasures in heaven, where moths and rust cannot destroy, and thieves do not break in and steal. Wherever your treasure is, there the desires of your heart will also be.” – Matthew 6:19-21 NLT

And He went on to add:

“No one can serve two masters. For you will hate one and love the other; you will be devoted to one and despise the other. You cannot serve God and be enslaved to money.” – Matthew 6:24 NLT

Notice His emphasis on money and its dangerous ability to enslave us. When we allow money and material goods to become our focus, we end up trapped in a never-ending cycle of worry and anxiety. When we own a lot of possessions, we face the constant fear of losing them. When we don’t have enough, we spend all our time coveting more. We’re never satisfied. That’s why Jesus added:

“So don’t worry about these things, saying, ‘What will we eat? What will we drink? What will we wear?’ These things dominate the thoughts of unbelievers, but your heavenly Father already knows all your needs. Seek the Kingdom of God above all else, and live righteously, and he will give you everything you need.” – Matthew 6:31-33 NLT

But back to the parable. In it, Jesus described a rich man whose wealth had been grossly mismanaged by one of his employees. This individual had been entrusted with the management of his master’s vast wealth and resources. The rich man had so wealthy that he required someone to steward all his assets. But his employee had proven to be far from trustworthy. In fact, Jesus describes the steward’s actions as wasteful. The Greek word is diaskorpizō, and it is the same word Jesus used to describe the younger son who squandered his inheritance. The steward virtually threw away his master’s resources, treating them with disdain because they didn’t belong to him.

Having already determined to fire his unfaithful steward, the master ordered that he bring in all the financial records so that they might be inspected. Recognizing the seriousness of his situation and fearing how he will survive without a job, the steward concocts an ingenious exit strategy. In short, he cooked the books. He called in all the man’s creditors and informed them that he was dramatically slashing the size of their debt. This clever ploy by the unjust steward was intended to secure the favor of the creditors and ensure that he had friends who would care for him when he lost his job.

“I don’t have the strength to dig ditches, and I’m too proud to beg. Ah, I know how to ensure that I’ll have plenty of friends who will give me a home when I am fired.” – Luke 16:3-4 NLT

And Jesus indicates that the rich man was impressed with his steward’s ingenuity.

The rich man had to admire the dishonest rascal for being so shrewd. – Luke 16:8 NLT

This is a strange parable and its message is somewhat difficult to assess. Is Jesus commending dishonesty and applauding the unjust steward’s ingenuity? That seems unlikely. Jesus’ primary point seems to be that the steward had always been in charge of his master’s resources and that he had always had the capacity to steward those resources well. He was a clever man who was wise in the ways of the world. But when he viewed the money as belonging to his master, he proved to be a bad manager. He threw away what did not belong to him. But when his personal well-being was on the line, he suddenly became a financial wizard. He knew just what to do to secure a more favorable future. This man was thinking about the here-and-now. He was doing what he had to do to make sure he was neither homeless nor forced to beg. He was shrewd.

And that seems to be Jesus’ point. He states, “the children of this world are more shrewd in dealing with the world around them than are the children of the light” (Luke 16:8 NLT). This man knew how to rig the system in his favor. But Jesus is not commending his dishonesty. He is simply contrasting the children of this world with the children of light, or to put it another way, unbelievers and believers.

Jesus is encouraging His disciples to use everything at their disposal to seek eternal rewards. Remember what He said in His sermon on the mount: “Seek the Kingdom of God above all else, and live righteously, and he will give you everything you need” (Matthew 6:33 NLT). As children of light, the disciples were to wisely steward their gifts and their treasures in order to secure eternal rewards. The unfaithful steward was using his master’s wealth in an unjust way in order to secure a more favorable and temporal future. So, what did Jesus mean when He told His disciples to “make friends for yourselves by means of unrighteous wealth” (Luke 16:9 ESV)? Clearly, He was not suggesting that they do anything dishonest or illegal. In and of itself, money is amoral. It is neither good nor bad. In that sense, it is un-righteous. So, Jesus is encouraging His disciples to use it wisely and for righteous means. Be generous and open-handed with it. Do not hoard it or covet more of it. 

Jesus wanted His followers to use everything at their disposal to promote and propagate the Gospel. Rather than pursuing temporal treasures and the immediate gratification that material goods can bring, followers of Christ are to seek first the kingdom of God and His righteousness. And even their money and material possessions are to be seen as means to an end. They are tools to be used for the furthering of the kingdom. And Jesus makes it clear that His followers are to be trustworthy and faithful stewards of all that they have been given. Their time, talent, and treasures are all gifts from God and intended to seek and spread the kingdom of God.

And Jesus ends His parable by encouraging faithfulness.

“If you are faithful in little things, you will be faithful in large ones. But if you are dishonest in little things, you won’t be honest with greater responsibilities. And if you are untrustworthy about worldly wealth, who will trust you with the true riches of heaven? And if you are not faithful with other people’s things, why should you be trusted with things of your own?” – Luke 16:1-12 NLT

True disciples are good stewards. They use what they have been given wisely and manage their resources carefully. They seek an eternal reward, not a temporal one.

English Standard Version (ESV) The Holy Bible, English Standard Version. ESV® Permanent Text Edition® (2016). Copyright © 2001 by Crossway Bibles, a publishing ministry of Good News Publishers.