Bible Study

A Commentary on the Book of Luke

Luke Chapter Sixteen

Parable of the Dishonest But Shrewd Manager


16:1 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. 


After abruptly ending the parable of the prodigal son, undoubtedly leaving much of His audience wanting to hear how it ends, Jesus turns towards His disciples to tell them this parable.


The parable tells of a rich man who had a manager (similar to a modern-day accountant) but he was either embezzling funds or fraudulently handling the master’s possessions. Criminal charges were brought against the manager, so the master met with the manager to inform him that he was to turn in the account (equivalent today would be files, folders, paperwork, etc.) When the manager heard that he was going to be fired, he panicked as he did not want to do any manual labor, nor did he want to beg. So he came up with a scheme that would put him in good standings with those that owed his master. This way he could approach them after being fired for a job or at least get some money. For the first debtor he reduced the debt by fifty percent, instead of owing one hundred measures of oil, he only needed to pay back fifty. The next debtor owed one hundred measures of wheat, he reduced it to eighty measures. When the master heard what the manager did he commended him for his shrewdness, seeing that the manager was creating a favorable relationship with these debtors. 


When we read that the master did not condemn or even get mad over the dishonest manager’s action, but instead commended him for thinking of a way that would secure his future, the reader is likely startled and possibly confused. Jesus then applies this to the “sons of this world,” those that follow the ways of the world (being sinners that are not saved). He says that they are similarly shrewd, in that they are more capable to secure their futures than the “sons of light,” those that have been saved. Jesus shares His concern, “Here’s the lesson: Use your worldly resources to benefit others and make friends. Then, when your possessions are gone, they will welcome you to an eternal home.” (verse 9, NLT) Still confused? Don’t feel bad, this is considered by many to be the most difficult parable to understand. It might be easier to comprehend by first reviewing a small segment from the Sermon on the Mount. “Do not lay up for yourselves treasures on earth, where moth and rust destroy and where thieves break in and steal, but lay up for yourselves treasures in heaven, where neither moth nor rust destroys and where thieves do not break in and steal. For where your treasure is, there your heart will be also.” (Matthew 6:19-21) A believer’s attitude towards money should not be to gain wealth in this life but to make every effort to use any resource, including money, to help others find salvation. John MacArthur offers this explanation:

Jesus exhorted His hearers to make friends for themselves by means of the wealth of unrighteousness, so called because it belongs to this unrighteous, passing world. Unbelievers, like the unrighteous manager, often use money to buy earthly friends. Believers, on the other hand, are to use their money to evangelize and thus purchase heavenly friends. The wealth of unrighteousness, being an element of fallen society’s experience, cannot last past this present life (cf. Luke 12:20). When it fails, the friends believers have gained through investing in gospel preaching will welcome them into the eternal dwellings of heaven. Those friends will be waiting to receive them when they arrive in glory because through their financial sacrifice for reaching the unconverted they heard and believed the gospel.

The Lord calls for Christians to use their money for eternal purposes to produce a heavenly reward.[1]


16:10 “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.” 


Jesus then creates a “logic tree” regarding how believers are to handle wealth. Beginning with a basic conditional flowchart: If someone is faithful (honest) with little things (including wealth) then they would be faithful with greater things. Then if one who is dishonest with little they will also be dishonest with much (wealth, responsibilities, etc.) “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?” (verses 11-12, NLT) For many, this “logic tree” hits home quickly. Christians need to remain honest in their dealings with others, fellow believers, and with God. He will provide, but Christians need to allow God to bless them. If a believer relies on finding loopholes, pursuing ‘special’ arrangements, or bends the rules in any way to survive, they are not giving God an opportunity to bless them. 


Jesus then states that no one can serve two masters. He explains that the person with two masters will either hate one and love the other, or be devoted to one and despise the other. Jesus summarizes with the clear statement, “You cannot serve God and money.”[2] Christians are not to be distracted by things of this world, especially wealth.


The Law and the Kingdom of God


16:14 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. 


The Pharisees, after overhearing Jesus tell the parable that concluded with a clear statement denouncing those that desire to accumulate wealth and that one could not serve God and money, ridicule Jesus. Luke notes that the Pharisees were lovers of money, but does not record their rebuttal. The Message renders this verse as, “When the Pharisees, a money-obsessed bunch, heard him say these things, they rolled their eyes, dismissing him as hopelessly out of touch.” (Message) Jesus told them that they justify themselves before men (being self-righteous and vain, they want to obtain admiration from others), but Jesus tells them that they are only fooling themselves as God knows their hearts, honoring God cannot be faked. That which is exalted and admired among men, is an abomination in the sight of God.


16:16 “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. 


Jesus then proclaims that the period of the Law and Prophets ended with John the Baptist. That now the good news of the kingdom of God is being preached, everyone wants to get in. Jesus notes that it would be easier for heaven and earth to pass away than for one dot (Greek ‘keraian’,[3] a point, a tittle, a horn, the smallest part or stroke of a letter) of the Law to change or be made invalid. God’s Law will always be “in effect,” it will never change, or become void, which is a death sentence to all of humanity. Regardless of the self-righteous efforts of the Pharisees. 


The good news that Jesus is referring to is that the new covenant that was about to begin (see Jeremiah 31:31-34). He has lived a sin-free life and was heading to Jerusalem to suffer, die, and rise from the dead so that He could offer salvation through Him. In this way God’s Law is fulfilled, not changed or made void.[4] God made it possible for humans to be saved, attempting to obtain salvation through self-righteousness can only lead to destruction.


Divorce and Remarriage


16:18 “Everyone who divorces his wife and marries another commits adultery, and he who marries a woman divorced from her husband commits adultery. 


Many wonder why this verse is here as it seems out of place. Jesus is continuing His rebuke of the Pharisees, as they were well known to take advantage of the allowance in the law regarding divorce. To avoid being guilty of adultery, they would divorce their current wife and marry the woman they currently desired. Here Jesus uses this verse as an example that God’s Law does not change, bridging verses 13-17 to this verse. Reminding them that since there was no legitimate grounds for their divorces (such as no longer desiring her), any remarriage would be considered wrong, making both the ex-wife and her second husband guilty of adultery, plus, then any later remarrying, her first husband would make him guilty of marrying an adulteress (see Deuteronomy 24:1-4; Matthew 5:31-32; 19:1-9). It would be hard to avoid adultery using divorce in that manner.


The Rich Man and Lazarus


16:19 “There was a rich man who was clothed in purple and fine linen and who feasted sumptuously every day. 20 And at his gate was laid a poor man named Lazarus, covered with sores, 21 who desired to be fed with what fell from the rich man’s table. Moreover, even the dogs came and licked his sores. 


Jesus then relates another story, except this is not a parable, this is a chronicle of an actual event, as none of Jesus’ parables used proper nouns. This story introduces a rich man who was clothed in purple and fine linen (purple often worn by royalty, although not mentioned) and was well-fed, someone of great wealth. At the rich man’s gate was a man named Lazarus (not the same man that was raised from the dead and the brother of Mary and Martha, see John 11:1-4), who was poor and covered in sores. He begged to be fed with whatever was left over from the rich man’s table. We are also told that even the dogs gathered around Lazarus to lick his sores. In life these two people were at opposite ends, one rich that lacked nothing and the other poor and had nothing, but had faith in God.


16:22 The poor man died and was carried by the angels to Abraham’s side. The rich man also died and was buried, 23 and in Hades, being in torment, he lifted up his eyes and saw Abraham far off and Lazarus at his side. 24 And he called out, ‘Father Abraham, have mercy on me, and send Lazarus to dip the end of his finger in water and cool my tongue, for I am in anguish in this flame.’ 


Both Lazarus and the rich man died. Lazarus was carried by angels to Abraham’s side (Greek ‘kolpon’,[5] bosom, the front of the body between the arms) and the rich man was sent to Hades[6] and was in torment. When the rich man looked up he could see Abraham and Lazarus at his side some distance away. He called out to Abraham and asked him for mercy and to send Lazarus to bring a tiny amount of water to cool his tongue as he was in anguish from the heat of the flames. 


16:25 But Abraham said, ‘Child, remember that you in your lifetime received your good things, and Lazarus in like manner bad things; but now he is comforted here, and you are in anguish. 26 And besides all this, between us and you a great chasm has been fixed, in order that those who would pass from here to you may not be able, and none may cross from there to us.’ 


Abraham replies with the harsh reality that when the rich man was alive he received good things (well treated and had no needs) and Lazarus received bad things (poorly treated and had great need). But now Lazarus was being comforted and the rich man was in anguish. 


Then Abraham provides details about Hades that is not mentioned anywhere else in the Bible. Between the rich man and the side where Abraham and all of the other “saints of the Old Testament” were temporarily located,[7] was a great chasm. There was no way to pass from one side to the other. Abraham clearly states that no one could cross in either direction.


16:27 And he said, ‘Then I beg you, father, to send him to my father’s house— 28 for I have five brothers—so that he may warn them, lest they also come into this place of torment.’ 29 But Abraham said, ‘They have Moses and the Prophets; let them hear them.’ 30 And he said, ‘No, father Abraham, but if someone goes to them from the dead, they will repent.’ 31 He said to him, ‘If they do not hear Moses and the Prophets, neither will they be convinced if someone should rise from the dead.’ ” 


The rich man then has the audacity to ask Abraham to send someone back to the surface of earth (those still living), specifically to his father’s house, to warn his five brothers so that they can avoid coming to this place of torment. Abraham told him that they have the writings of Moses and the Prophets, that they should listen to them. The rich man replied, “No, Father Abraham! But if someone is sent to them from the dead, then they will repent of their sins and turn to God.” (Verse 30b, NLT) Abraham then makes one of the most profound, but very sad statements in the Bible, “If they do not hear Moses and the Prophets, neither will they be convinced if someone should rise from the dead.” That is still true today, if someone does not believe in the Bible, they are not likely to believe that Jesus lived a sinless life, suffered, died, and came back to life to offer them salvation. 

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[1] MacArthur, J. (2013). Luke 11–17 (p. 338). Chicago, IL: Moody Publishers.

[2] See also commentary under Matthew 6:24.

[3] Strong’s Greek 2762.

[4] See also commentary under Matthew 5:17-18.

[5] Strong’s Greek 2859.

[6] See Considerations under Matthew 8:5-13 "Hell By Any Other Name is Still Hell or Is it?"

[7] After conquering death, Jesus frees the saints that trusted in God’s promises up to that time and brought them to heaven. See Considerations under Matthew 8:5-13 "Hell By Any Other Name is Still Hell or Is it?" Note the Summary.