Introduction:  This story of the unjust steward has caused a great deal of trouble for many.  Lee stated that it was, “the most difficult of all the Lord’s parables”.  Another author stated that he “gave up the matter in despair, affirming a solution of them impossible.”  I will not claim that I have nailed down the interpretation of the passage perfectly, but I will say that there are some things here that when considered in light of the story make a whole lot more sense than some of the interpretations that have been set forth in other places.

1. THE AUDIENCE FOR THE LESSON (Luke 16:1And he said also unto his disciples, There was a certain rich man, which had a steward; and the same was accused unto him that he had wasted his goods.
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1. The Audience of Luke 15 (Luke 15:1-2 [1] Then drew near unto him all the publicans and sinners for to hear him. [2] And the Pharisees and scribes murmured, saying, This man receiveth sinners, and eateth with them.
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2. The Audience of (Luke 16:14And the Pharisees also, who were covetous, heard all these things: and they derided him.
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3. The Audience for This Lesson (Luke 16:1And he said also unto his disciples, There was a certain rich man, which had a steward; and the same was accused unto him that he had wasted his goods.
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2. THE ACCUSATION OF THE STEWARD (Luke 16:1And he said also unto his disciples, There was a certain rich man, which had a steward; and the same was accused unto him that he had wasted his goods.
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1. The Accuser
1. We are not given any details
2. This person must have been a trusted source
2. The Accusation
1. He alone was responsible for the man’s goods
2. He had wasted the rich man’s goods
3. THE ACCOUNTING OF THE STEWARD (Luke 16:2And he called him, and said unto him, How is it that I hear this of thee? give an account of thy stewardship; for thou mayest be no longer steward.
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1. The Calling of the Steward
2. The Concern of the Rich Man – “how is it that I hear this of thee?”
3. The Demand of the Rich Man
1. Give an account of thy stewardship
2. Thou mayest be no longer steward
4. THE ACTIONS OF THE STEWARD (Luke 16:3-7 [3] Then the steward said within himself, What shall I do? for my lord taketh away from me the stewardship: I cannot dig; to beg I am ashamed. [4] I am resolved what to do, that, when I am put out of the stewardship, they may receive me into their houses. [5] So he called every one of his lord's debtors unto him, and said unto the first, How much owest thou unto my lord? [6] And he said, An hundred measures of oil. And he said unto him, Take thy bill, and sit down quickly, and write fifty. [7] Then said he to another, And how much owest thou? And he said, An hundred measures of wheat. And he said unto him, Take thy bill, and write fourscore.
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1. The Ponderings of the Steward (Luke 16:3Then the steward said within himself, What shall I do? for my lord taketh away from me the stewardship: I cannot dig; to beg I am ashamed.
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1. What shall I do?
2. My lord taketh away from me the stewardship
3. I cannot dig
4. I am ashamed to beg
2. The Preparations of the Steward (Luke 16:4I am resolved what to do, that, when I am put out of the stewardship, they may receive me into their houses.
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1. When I am put out
2. They will receive me
3. The Performance of the Steward (Luke 16:5-7 [5] So he called every one of his lord's debtors unto him, and said unto the first, How much owest thou unto my lord? [6] And he said, An hundred measures of oil. And he said unto him, Take thy bill, and sit down quickly, and write fifty. [7] Then said he to another, And how much owest thou? And he said, An hundred measures of wheat. And he said unto him, Take thy bill, and write fourscore.
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1. The calling of the debtors (Luke 16:5So he called every one of his lord's debtors unto him, and said unto the first, How much owest thou unto my lord?
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2. The changing of the bill (Luke 16:5-7 [5] So he called every one of his lord's debtors unto him, and said unto the first, How much owest thou unto my lord? [6] And he said, An hundred measures of oil. And he said unto him, Take thy bill, and sit down quickly, and write fifty. [7] Then said he to another, And how much owest thou? And he said, An hundred measures of wheat. And he said unto him, Take thy bill, and write fourscore.
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1. The first goes down from 100 to 50 (Luke 16:6And he said, An hundred measures of oil. And he said unto him, Take thy bill, and sit down quickly, and write fifty.
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2. The second goes down from 100 to 80 (Luke 16:7Then said he to another, And how much owest thou? And he said, An hundred measures of wheat. And he said unto him, Take thy bill, and write fourscore.
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5. THE ADMIRATION OF THE RICH MAN (Luke 16:8And the lord commended the unjust steward, because he had done wisely: for the children of this world are in their generation wiser than the children of light.
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1. The Commending of the Unjust Steward
1. This commendation was not by the Lord.
2. This commendation was by his lord.
3. Perhaps he had become rich by using the same principles.
2. The Steward was Commended for His Wisdom
1. The Bible deals with two types of wisdom.
2. The steward is not necessarily using godly wisdom, but he is using wisdom (Deuteronomy 32:29O that they were wise, that they understood this, that they would consider their latter end!
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6. THE APPLICATION OF THE LORD (Luke 16:8-9 [8] And the lord commended the unjust steward, because he had done wisely: for the children of this world are in their generation wiser than the children of light. [9] And I say unto you, Make to yourselves friends of the mammon of unrighteousness; that, when ye fail, they may receive you into everlasting habitations.
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1. The Comparison of Children (Luke 16:8And the lord commended the unjust steward, because he had done wisely: for the children of this world are in their generation wiser than the children of light.
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1. The children of this world are wiser
2. Than the children of light
2. The Preparation for Future (Luke 16:9And I say unto you, Make to yourselves friends of the mammon of unrighteousness; that, when ye fail, they may receive you into everlasting habitations.
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1. The interpretation must be in context
1. The story was about a man who’s stewardship was about to be up.
2. Before it was over he made preparations for his future.
3. The Lord instructed the disciples to make similar plans.
2. The principle of the story
1. The children of this world often consider their actions today in light of what happens later.
2. God’s people ought to live today in preparation for the treasures awaiting them when their stewardship is over.

Conclusion:  Are you using the principle of wisdom that the unjust steward used?  Are you willing to make preparations for the future for when your time of stewardship is up?