Lately, we’ve heard in the news about quite a few financial scandals. Certain CEOs or CFOs mismanaged funds and accounts and brought about the collapse of whole companies with ripple effects at home and abroad. Sadly through all this, terms like “loan sharks” and “writing off debt” have become household terms. Yet, mismanagement is not a recent thing. It happened in biblical times as well, and, in our parable, usu­ally known as the parable of the unjust steward, Christ uses a case of financial mismanagement to illustrate and drive home important gospel lessons.

The Lesson of Pharisaic covetousness⤒🔗

The story line is relatively simple: a rich man had a steward managing the affairs of his estate. This particular steward clearly was used to operating with huge sums. For example, 100 measures of oil (v. 6) would have amounted to 800 or 900 gallons, and was about the equivalent of three years of wages for an average breadwinner. Likewise, 400 measures of wheat (v. 7) was equivalent to about 1100 bushels and about seven and a half years of labor. So, clearly, this steward was comfortable around large sums of money – as it turned out, too comfortable.

Here lies the first lesson Jesus wishes to teach. While around such large sums of money like this day in and day out, his sinful heart drew him into a pattern of mismanagement (v. 2). Whereas he was to serve his master, the money that slid through his fingers actually became too strong for him. Since he could not serve both masters, the point quickly came when he switched his allegiance from his master to the money. It’s important to notice that when they originally heard it, the Pharisees derided the parable, since they also were “covetous” (v. 15). Thus they conveniently dismissed what Christ was uncovering in their hearts.

Covetousness is closely connected to self-righteousness and pride. For example, the older brother of the previous parable was both covetous and self-righteous. We often think the Pharisees thought too much of the law, but in reality, they didn’t think enough of the law. Jesus said to them: “It is easier for heaven and earth to pass than for one tittle of the law to fail” (v. 17). Pharisees do not see their guilt and the impossibility of ever being saved by their own actions. Their view of God was too low; their view of themselves, too high. Their view of sin was not serious enough; their view of the law not radical enough.

When God converted the Apostle Paul, He did it by apply­ing to his heart the force of the tenth commandment, “Thou shalt not covet” (Rom. 7:7). Paul came to see how covetous he really was. He began to learn the lesson that he really was the unjust steward of God’s gifts, and that God was going to bring him to account. He came to learn that he had nothing coming to him but the wrath of God, and that if things were to be well, he would have to cry for mercy. He, the Pharisee, needed to become like the publican of whom Christ teaches us later in Luke 18:13.

The Lesson of gospel prudence←⤒🔗

We don’t know how long the steward mismanaged his master’s estate, but finally word reached the owner and charges against the steward were in the works. The man realized that his days of being a steward were numbered and the parable reveals how he reflected on what he should do. He decided to ingratiate himself to some of the debtors of his master by reducing their debts. It is debated whether he had permission to do this, but what’s clear is that for this short time he still had the ability to do it, and so he did. In the last few moments of his tenure, he wrote off significant portions of debt. This apparently did not escape the notice of the master, and the parable ends with surprising words of commendation from his master, that “he had done wisely” (v. 8). Christ is not necessarily condoning what he did as proper – scholars debate whether it might have been or not; but more importantly, Christ is noting that it was clearly prudent.

Christ confirms this when He says in verse 8 that “the children of this world are in their generation wiser than the children of light.” This unjust steward showed more realism, foresight, and ingenuity in his everyday affairs than many professing Christians. This then is the second lesson Christ wishes to highlight. The steward prudently realized:

1. That the end of his stewardship was certain and real.
    
2. That the end of his stewardship would bring nothing but misery and shame.
    
3. That the only possibility of hope was to do what he had never done.
    
4. The only way out was to be “received” by others.

Jesus explained all of this in verse 16:

The law and the prophets were until John: since that time, the kingdom of God is preached, and every man preset into it.

What this steward was doing at a human level pictures what it looks like to press into the kingdom of God. Since his one and only hope is to “be received” by others, he as it were “pressed” himself into the homes of others.

To press into the kingdom means to repent and believe in the promise of God in Jesus Christ, that He alone is a perfect satisfaction for sin and a complete righteousness. It includes disavowing all means, methods, or schemes of thinking to be righteous before God apart from grace.

The Lesson of Gospel Grace←⤒🔗

I believe there is one more lesson Christ is teaching in this parable. It flows from the similarities between the steward of our parable and the prodigal son in the immediately preceding parable. Just like the prodigal “wasted his substance” (15:13), so too, the steward was accused of “wasting his goods” (16:1). The prodigal came up with a plan to address his misery (15:17-19); so too the steward (16:3-4). The prodigal’s plan worked in his favor (15:20-24); so did the stewards’ plan (16:8). The prodigal was received back into the father’s house (15:27); likewise, the steward expects to be received into other houses (16:4). I believe Christ is urging all of us to see how we have wasted God’s gifts through our unjust stewardship; how we need a gospel prudence to seek the only way of escape; and if we do this, we too will hear the Master’s commendation in the end. We too will be graciously welcomed into favor.

Many have been confused by verse 9. Christ says:

Make yourselves friends of the mammon of unrighteousness: that, when ye fail, they may receive you into everlasting habita­tions.

I believe what Christ is saying is this: “Even though many use money wickedly and even worship it as a god, my disciples ought to live in such a way that they and others around them will enjoy true and lasting friendship through Jesus Christ.” How many faithful Christians do not heed this command of Christ by giving tangible support to ministry and missionary causes? Through these means, blessed by God, sinners come to know Jesus, the “friend of publicans and sinners” (Matt. 11:19). These everlasting habitations of which Christ speaks refer to the mansions Christ is preparing for His people. There the whole company of the faithful will join together in blessing God from whom all blessings ultimately come.

Calvin put it like this:

We should deal humanely and benevolently with our neighbors, that when we come to the tribunal of God the fruit of our liberality may return to us.

Study Questions←⤒🔗

1. People have often commented on the fact that the way we handle our money is a real indication of our heart. What was the steward’s heart problem and how does it relate to the Pharisees’ heart problem (v. 15)?
    
2. Read Luke 12:15 and Colossians 3:5. Describe how subtly covetousness works in our hearts and how dangerous it is.
    
3. Like the prodigal, who had some apprehension of the pos­sibility of being received back, this steward had some appre­hension that he might be welcomed and received by others. How does this carry over when it comes to repentance?
    
4. Apply the three lessons of our parable to the life of Paul. How did he learn them? Read Acts 9, Romans 7, and Philip­pians 3.
    
5. The elder brother of the previous parable also had friends (Luke 15:29). Discuss the differences between gospel friend­ship and Pharisaic friendship. How important is it to show the friendship of Christ to lost and perishing sinners? How can this be done?