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This parable (vv.1-8) is fraught with difficulties, for any read it as if Jesus is extolling dishonesty. But Jesus, in fact, does brand the steward as dishonest, which the aster had discovered even before the man had begun his re-adjustment campaign (vv 1-2). Hence, it is not
for that early dishonest – perhaps mismanagement of the master’s property – that the steward is praised. Rather, for his subsequent action is a critical situation.
What the steward does here is to re-adjust the bond, so that the capital of the master is left intact but the commission or interest is cancelled. This commission or interest would be to the profit of the steward. So he forgoes his profits with an eye to receiving future favours from his co-workers (vv 3-4). It is for his ‘astuteness’ – that is, for his quick decisiveness and prudence in a critical situation, with an eye to his future – that Jesus praises him.
This parable is applied by Luke (vv 8b-13) to instruct his Christians on the prudent and wise use of material wealth and possessions. The coming of Jesus is a time f ‘crisis’, when each one of us is to give an account of how we have used the master’s money. First of all, the wealth and the possessions we have are not just our own; they are gifts entrusted to us by God.
In response to the Master’s coming and his call to accountability, we should be equally astute in the use of these for our eternal security as the steward was for his earthly security. Wealth can easily be deified, and we can find it tough to decide between God and wealth (v 13). We should use it to make friends for our eternal reward.