1 Jesus also said to the disciples, "There was a rich man who was informed of accusations that his manager was wasting his assets.2 So he called the manager in and said to him, 'What is this I hear about you? Turn in the account of your administration, because you can no longer be my manager.'3 Then the manager said to himself, 'What should I do, since my master is taking my position away from me? I'm not strong enough to dig, and I'm too ashamed to beg.4 I know what to do so that when I am put out of management, people will welcome me into their homes.'5 So he contacted his master's debtors one by one. He asked the first, 'How much do you owe my master?'6 The man replied, '100 measures of olive oil.' The manager said to him, 'Take your bill, sit down quickly, and write fifty.'7 Then he said to another, 'And how much do you owe?' The second man replied, '100 measures of wheat.' The manager said to him, 'Take your bill, and write 80.'8 The master commended the dishonest manager because he acted shrewdly. For the people of this world are more shrewd in dealing with their contemporaries than the people of light.9 And I tell you, make friends for yourselves by how you use worldly wealth, so that when it runs out you will be welcomed into the eternal homes.
- This parable is addressed primarily to the disciples, focusing on stewardship and foresight.
- The manager faces dismissal for mismanagement ("wasting his assets"), a charge similar to the prodigal son in Luke 15:13.
- The manager's actions (reducing debts owed to his master) were dishonest towards his master but secured favor for himself from the debtors. This likely involved removing his own commission or interest, or simply falsifying the amounts owed.
- The "master" in verse 8 commends the manager not for his dishonesty, but for his *shrewdness* (Greek: *phronimōs*) – his practical wisdom and foresight in securing his future.
- Jesus contrasts the shrewdness of "people of this world" (unbelievers focused on earthly matters) with the often less-astute actions of the "people of light" (believers) regarding eternal matters.
- The core application (Luke 16:9) is challenging: Use "worldly wealth" (often translated "unrighteous mammon") to secure eternal benefits ("eternal dwellings"). This doesn't mean buying salvation, but using earthly resources in ways that have eternal value (e.g., generosity, supporting ministry, caring for the poor).
- "When it fails" refers to the temporary nature of wealth, either through loss in this life or ultimately at death.
- The parable encourages believers to be as clever and forward-thinking about eternal realities as worldly people are about temporal security.