Luke 16
The parable of the shrewd manager
He also said to his disciples, “There was a certain rich man who had a manager. An accusation was made to him that this man was wasting his possessions. He called him, and said to him, ‘What is this that I hear about you? Give an accounting of your management, for you can no longer be manager.’
“The manager said within himself, ‘What will I do, seeing that my lord is taking away the management position from me? I don’t have strength to dig. I am ashamed to beg. I know what I will do, so that when I am removed from management, they may receive me into their houses.’ Calling each one of his lord’s debtors to him, he said to the first, ‘How much do you owe to my lord?’ He said, ‘A hundred batos of oil.’ He said to him, ‘Take your bill, and sit down quickly and write fifty.’ Then he said to another, ‘How much do you owe?’ He said, ‘A hundred cors of wheat.’ He said to him, ‘Take your bill, and write eighty.’
“His lord commended the dishonest manager because he had done wisely, for the children of this world are, in their own generation, wiser than the children of the light. I tell you, make for yourselves friends by means of unrighteous mammon, so that when you fail, they may receive you into the eternal tents. He who is faithful in a very little is faithful also in much. He who is dishonest in a very little is also dishonest in much. If therefore you have not been faithful in the unrighteous mammon, who will commit to your trust the true riches? If you have not been faithful in that which is another’s, who will give you that which is your own? No servant can serve two masters, for either he will hate the one and love the other; or else he will hold to one and despise the other. You aren’t able to serve God and Mammon.”
A rich man's manager, about to be dismissed for wasting his master's property, calls in the master's debtors and reduces what they owe, so that they will welcome him into their homes later. The master praises him for acting shrewdly. Jesus draws lessons: use worldly wealth to make friends who will welcome you into eternal dwellings, be faithful in small things, and remember that no one can serve both God and money.
What does this mean?
"Steward" (KJV) means manager. "Mammon" is an Aramaic word for wealth or property. The "measures" of oil and wheat were large commercial units, so the debts were substantial. "Children of light" means God's people.
Historical context
Estate managers often acted with wide authority in their master's name. Some scholars suggest the manager cancelled his own commission, or a hidden interest charge that the Law forbade between Israelites (Deuteronomy 23:19), so that the master could hardly object.
Why does it matter?
This is often considered the most puzzling of Jesus' parables. Interpreters differ on whether "the lord" who commends the manager (16:8) is the master in the story or Jesus himself, and on how the sayings that follow relate to the story. What is praised is the manager's shrewdness, not his dishonesty.
Editorial notes, not scripture.