Commentary - Luke 16:1-13

Bird's-eye view

In this famous and frequently misunderstood parable, Jesus is speaking to His disciples, teaching them about the nature of true stewardship. This is not a lesson in how to embezzle, but rather a lesson in foresight. The central point is not the steward’s dishonesty, but rather his shrewdness in using his present, fleeting opportunity to secure his future. Jesus uses this worldly example to rebuke His own followers for their lack of spiritual shrewdness. The sons of this age, He says, are often far more strategic about their temporary earthly future than the sons of light are about their eternal future. The parable is therefore a call to radical, forward-thinking discipleship, using the unrighteous wealth of this age as a tool for securing an eternal welcome in the age to come. The passage concludes by drawing a sharp, non-negotiable line: you cannot serve God and mammon. Your use of money is a primary indicator of which master you truly serve.

Outline

Commentary

1 Now He was also saying to the disciples, “There was a rich man who had a steward, and this steward was reported to him as squandering his possessions.

Jesus addresses this parable to His disciples, which tells us this is inside instruction on how the kingdom works. The setup is straightforward: a rich man, a manager, and a charge of mismanagement. The word for squandering is the same used to describe the prodigal son's behavior (Luke 15:13). This steward was not just making bad investments; he was wasting his master's resources. In the ultimate sense, every human being is a steward of the gifts, time, and resources God has given them. And the universal charge against fallen humanity is that we have squandered God's possessions.

2 And he called for him and said to him, ‘What is this I hear about you? Give an accounting of your stewardship, for you can no longer be steward.’

The day of reckoning arrives. The master calls for an audit. Notice that the firing is a settled matter: "you can no longer be steward." The accounting is to settle the books. This is a picture of judgment. For every person, a day is coming when God will say, "Time's up. Give an accounting." The crisis for the steward is that his position, his income, his very way of life, is ending. This crisis forces him to think about his future, which is precisely what our mortality and the certainty of judgment ought to do for us.

3 And the steward said to himself, ‘What shall I do, since my master is taking the stewardship away from me? I am not strong enough to dig; I am ashamed to beg.’

Here we see the steward's shrewd realism. He assesses his situation honestly. He is not suited for manual labor, and his pride prevents him from begging. He is in a tight spot, and he knows it. He does not waste time in denial or wishful thinking. He confronts his reality head-on. This clear-eyed assessment is the beginning of his shrewd plan.

4 I know what I shall do, so that when I am removed from the stewardship people will take me into their homes.’

The light bulb goes on. He has a plan. The goal is not to get his job back, but to secure his future after the job is gone. He intends to use the remaining moments of his authority to create a network of people who will be indebted to him. He is leveraging his present power for future security. This is the central action that Jesus will commend, not for its ethics, but for its foresight.

5 And he summoned each one of his master’s debtors, and he began saying to the first, ‘How much do you owe my master?’ 6 And he said, ‘One hundred baths of oil.’ And 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?’ And he said, ‘One hundred kors of wheat.’ He said to him, ‘Take your bill, and write eighty.’

He moves with urgency. "Sit down quickly." He knows his time is short. He is cooking the books, reducing the debts owed to his master. Whether he was removing his own commission from the bill or simply falsifying the records, the effect is the same: he is using his master's assets to make friends for himself. He is converting financial capital that is no longer his into social capital that will be his.

8 And his master praised the unrighteous steward because he had acted shrewdly, for the sons of this age are more shrewd in relation to their own kind than the sons of light.

This is the verse that trips everyone up. The master, the victim of the fraud, praises the steward. Why? Not for his dishonesty, but for his shrewdness. The master recognizes a clever move when he sees one. The steward was cornered, and he found an ingenious way out. Then Jesus lands the punchline. He is not telling us to be dishonest. He is rebuking us, the "sons of light," for being so foolish and shortsighted. Worldly people will scheme, plan, and work tirelessly for a comfortable retirement that lasts twenty years. How much more should we be planning and working for an eternity of glory? This is a stinging indictment of our spiritual lethargy.

9 And I say to you, make friends for yourselves from the wealth of unrighteousness, so that when it fails, they will take you into the eternal dwellings.

Here is the direct command from Jesus. "The wealth of unrighteousness" is mammon, worldly money and possessions. It is called "unrighteous" because it is the currency of a fallen world, often acquired sinfully, and always a source of temptation. Jesus tells us to use this tainted, temporary stuff to "make friends." How? By using our money for kingdom purposes: supporting the church, funding missions, giving to the poor, showing hospitality. The goal is that when this wealth "fails," as it certainly will at our death, the people we blessed with our resources will be there to welcome us into our eternal home. It is a glorious picture of using earthly treasure to lay up heavenly treasure.

10 “He who is faithful in a very little thing is faithful also in much, and he who is unrighteous in a very little thing is unrighteous also in much.

Jesus now clarifies the principle. Lest anyone think He was praising dishonesty, He lays down the law of faithfulness. Money is the "very little thing." It is a testing ground. How you handle your money reveals your character. If you are faithful with something as trivial as money, you can be trusted with greater things.

11 Therefore if you have not been faithful in the use of unrighteous wealth, who will entrust the true riches to you?

He sharpens the point. "Unrighteous wealth" is contrasted with "true riches." True riches are spiritual: wisdom, grace, fellowship with God, eternal glory. If God cannot trust you with a ten-dollar bill, why would He entrust you with the glories of heaven? Our financial stewardship on earth is a training ground for our eternal responsibilities.

12 And if you have not been faithful in the use of that which is another’s, who will give you that which is your own?

This is the final turn of the screw. Everything we have here is not actually ours; it is "another's." It all belongs to God. We are merely stewards. If we are unfaithful managers of God's property, why would He ever give us our own permanent inheritance in the new heavens and the new earth? Faithfulness in our earthly stewardship is the prerequisite for receiving our heavenly inheritance.

13 No servant can serve two masters; for either he will hate the one and love the other, or else he will be devoted to one and despise the other. You cannot serve God and wealth.”

This is the foundational principle that governs the entire passage. There is no middle ground. You cannot have divided loyalties. You will either love God and use money to serve Him, or you will love money and use "God" as a means to get more of it. The Pharisees, who were listening in, were "lovers of money" (v. 14), and they thought they could have both. Jesus declares this to be an impossibility. Your heart has only one throne, and either God or Mammon will be seated on it.

Application

The primary application of this parable is a call to radical, future-oriented thinking. We are all stewards, and our stewardship is temporary. Death is coming, and with it, an accounting. Are we living with that reality in view? Are we as shrewd about our eternal future as the unrighteous steward was about his earthly future?

This means we must see our money and possessions not as our own, but as God's tools, entrusted to us for a short time. The great project is to convert this temporary, worldly wealth into eternal treasure. We do this by investing generously in the kingdom of God, in the lives of people, and in the proclamation of the gospel. Our bank statements and budgets are theological documents; they reveal who or what we truly worship.

Finally, we must face the stark choice Jesus presents. We cannot serve God and mammon. A heart that loves money is a heart that hates God. True discipleship requires us to dethrone mammon and enthrone God as the undisputed master of our lives and our wallets. We are to be faithful with the little things now, so that God will entrust us with the true, eternal riches of His kingdom forever.