The passage
      v1-7. Jesus opens with an illustrative parable. The shrewd manager realized he was about to get sacked. Naturally he felt he was entitled to a lump sum payment in lieu of severance pay and so he fixed himself up with a nice little retirement package at his employer's expense.
      v8a. The parable continues into the first half of this verse. The "master" is the employer. In telling the story, Jesus makes the point that the employer was impressed by the excellent business acumen of the manager in so effectively setting up a superannuation plan at such short notice and so "commended" his shrewdness, without necessarily rewarding him for embezzlement.
      v8b. Jesus goes on to make a rather sad observation. Secular people are more shrewd in handling the resources of the age that we live in ("their own kind") than are godly people ("people of the light"). "The people of this world look out for themselves better than the people who belong to the light", CEV.
      v9. Jesus now delivers the first of three exhortations; this first one serves as the punch-line for the parable. A disciple must use their resources (their wealth, their "this world's things") in such a way as to secure their future. The future for a believer, of course, has nothing to do with retirement and the need for superannuation; our future has to do with eternity. So, before our resources run out, particularly our time, we would do well to use what we have in preparation for eternity.
      v10-12. A person who has shown that they can be trusted with small things (this world's things) can obviously be trusted with greater responsibilities (eternal things). If we have selfishly dissipated this world's resources, how can we be trusted with the greater resources of eternity? If we have selfishly used the resources of this world, which belong to God, how can we be trusted with heavenly resources, resources which would be ours for eternity?
      v13. No, in the end we can't serve two masters. We either live for the things of this world, or we live for Christ. The choice is ours.

Money, money, money
      We are all conformed to the world to some degree. We strive to earn more, to pay less for goods and services, and to accumulate more for the future. Jesus observes that, for a disciple, this behavior is quite stupid. A believer is going to share in the riches of eternity, so grasping the ephemeral elements of this age is indeed foolish. Using our opportunities here, in preparation for eternity, is a more sensible way to behave.
      It is often suggested that if we give 10% of our earnings we have fulfilled all righteousness. Yet, all we have succeeded in doing is fostering self-righteousness. The truth is that the required standard is a 100% right-use of this world's things. Luckily, Jesus has done this for us. He is the only trustworthy servant who has served but one master - God and not money. When we hold onto Jesus we become, in him, that trustworthy servant, and receive, as a gift, the "true riches" of eternity. Such is the bounty of a generous and loving God.
      None-the-less, we are bound to deal with our wealth in a way that runs counter to the mega-buck mentality of the world. We are bound to strive to be that "trustworthy" person we are already in Christ - be what we are. Oh yes! we will still find ourselves serving "both God and money." Thankfully, God's mercy in Christ is unlimited, and in the end, it's that mercy which prompts us to do the best we can for our Lord.
      The following two principles from our passage for study are worthy of note:
        1. Devalue. Wealth should not become a prop to our existence; it should not be allowed to assume a god-like status in our lives.
        2. Maximize. We should learn to maximize our resources for the kingdom within our given humanness, ie. Conserve for the kingdom, rather than dissipate for ourselves - little by little.
      The maximizing of time, talent and tinkle for the kingdom, is the most neglected of the above principles, yet it is prominent in the New Testament, cf. Math.25:14-30. Learning to handle our resources is an excellent preparation for our reign with Christ in eternity. Worldly people are shrewd in the way they use their resources for their future life. Believers should be just as shrewd. Our future lies in eternity and how we handle our resources here, prepares us for our service there.

v1
      The parable of the Shrewd Manager, v1-8a, teaches that in the face of disaster the worldly-wise use whatever opportunity they have to find a way out.
      kai "-" - and. Here presumably a connective, although Jesus is now addressing his disciples. None-the-less, the Pharisees are part of the audience, cf. v14, and are most likely included in the designation "children/sons of light", see v8.
      plousioV adj. "rich" - The adjective is attributive, describing the man, he was rich, "a rich man", not predicative, "a certain man was rich."
      oikonomon (oV) "manager" - steward. A trusted manager of a person's estate.
      dieblhqh (diaballw) aor. pas. "accused" - [this person] being charged [to/against him]. Once only use in NT, sometimes implying a false, but certainly aggressive accusation.
      wJV + part. "-" - like [squandering his possessions]. Does this imply that the charge was false, "he was accused as if he had squandered"? Probably not; the construction is substantival, "he was accused as one who squandered", cf. BD 425.
      diaskorpizwn (diaskorpizw) pres. part. "wasting" - squandering, scattering. Durative action, but we are not told in what way the manager was wasteful, neglectful, or careless.

v2
      fwnhsaV (fwnew) aor. part. "so he called" - having called. The participle probably forms a consecutive clause expressing result, "so, as a result, he called him", as NIV and the majority of translations.
      ti "what" - Here obviously interrogatory, asking a question.
      apodoV (apodidwmi) aor. imp. "give [an account]" - give back. "Render", "produce your accounts", REB.
      ton logon "an account" - the word. Obviously the final accounts, not a record of accounts for consideration.
      thV oikonomiaV (a) "management" - of stewardship, agency [of you]. "I want to see your books at once", Barclay.
      gar "because" - for. The master wanted to see the final audited accounts "because" he was going to fire him.
      oikonomein (oikonomew) inf. "be manager" - to manage, administer. The infinitive is complementary, completing the sense of the verb "able"; "you are no longer able = you do not have the abilityto administer". "You are no longer going to work for me", CEV.
      eti "any longer" - still.

v3
      en eJautw "to himself" - in himself. He deliberated inwardly.
      ti poihsw (poiew) subj. "what shall I do" - Deliberative subjunctive. Deliberating over his future, not the accounts.
      oJti "-" - because. "Since /now that", TH.
      oJ kurioV (oV) "[my] master" - lord. "Employer". The word is used here, in v5 and v8. Its use in v8 is problematical.
      skapein (skaptw) pres. inf. "[I'm not strong enough] to dig" - The infinitive is complementary, completing the sense of the verb "I am [not] strong [enough] / have [not] the strength (so also the following infinitive "to beg"). Obviously, "not strong enough for manuel labor." "I am too weak to dig (ditches), I am ashamed to beg", Moffatt.

v4
      egnwn (ginwskw) aor. "I know" - The action is punctiliar so possibly expressing "I've got it, I know what ..."; "Ah, I know what I'll do ...", Phillips.
      iJna + subj. "so that" - that [... they may receive]. Introducing either a purpose or result clause, or better, intended result, "to make sure that", Barclay.
      oJtan + subj. "when [I lose my job here]" - when [I am removed from the stewardship]. "When I'm turned out in the street", Peterson.
      metastaqw (meqisthmi) aor. subj. "I lose my job here" - I am removed. "Summarily fired", Bock.
      dexwntai (decomai) aor. subj. "people will welcome" - they may receive [me ..]. The unstated subject "they" is obviously the debtors. The play on words here, where the manager is out of his house/stewardship oikonomiaV and into their house oikouV, simply describes the manager's future advantage. Due to a mutually agreed embezzlement of the master's funds, the manager now has the capacity to draw on a "reciprocal benefit", Johnson, from his fellow conspirators, eg. future "employment", Bock. So, "welcome me into their houses" = "so that the master's debtors will help finance my forced retirement."

v5
      proskalesamenoV (proskaleomai) aor. part. "so he called in" - having called, summoned. The participle is temporal, "after summoning each of the master's debtors", = "he called all of them one by one", TH. "Then he called his master's debtors", NJB.

v6
      Two examples are provided describing the nature of the embezzlement, v6-7.
      kaqisaV (kaqizw) aor. part. "sit down" - sitting down. An attendant circumstance participle expressing action accompanying the action of the verb "make (write)", "sit and write." Obviously describing the preparation of a new, but fraudulent, invoice.

v8a
      We now come to a highly contentious verse. There are three basic ways to approach this verse: i] The verse is wholly part of the parable, where the narrator notes the master's/employers response and comments on it; ii] The verse is wholly part of Jesus' application of the parable, "The Lord (Jesus) commended the worldly manager ...."; iii] The first half of the verse is part of the parable and the second half part of Jesus' application of the parable, although there is much to be said for Nolland's view that v8b is an editorial comment by Luke rather than Jesus. The second option gets a run by many commentators, so Ellis, but Marshall, Lagrange, Nolland, Stein, Bock, Danker, disagree, adopting for the third option. Johnson suggests the first option.
      oJ kurioV (oV) "the master" - Either, "the employer" or "Jesus".
      ephnesen (epainew) aor. "commended" - praised. The sense "to speak well of", cannot be ignored, although we should note that this is the only use of the word in Luke, so a sarcastic sense is possible, but unlikely. It is usually suggested that the master praised his employee because: i] the discounted invoice made the master look generous; ii] the manager had rewritten the invoice removing improperly added interest, interest applied in defiance of the Law; iii] the master admired the shrewdness of his employee. The third option seems best. "Now here's a surprise: The master praised the crooked manager! And why? Because he know how to look after himself", Peterson.
      thV adikiaV (a) gen. "dishonest [manager]" - [the steward] of unrighteousness. The articular genitive noun here functioning as an adjective (Hebraic genitive), "wicked", but possibly not as strong, so "the worldly manager", Nolland.
      oJti "because" - because. Cause/reason, "because".
      fronimwV adv. "shrewdly" - wisely. He had acted "cleverly", or "wisely / sensibly" from a worldly point of view.

v8b
      Jesus draws a sad observation from the parable, namely that the "righteous", unlike the worldly wise, when faced with judgment day, don't use their resources to avert the coming doom.
      oJti "for" - because. Probably again expressing cause/reason, so NIV. For those who hold the third option, this conjunction is functioning here as either a connective, or an introduction to direct speech, so Marshall (Jesus now comments on the parable).
      oiJ uiJoi tou aiwnoV toutou "the people of this world" - the sons of this age (as opposed to the "sons of light" = "the sons of the age to come"). Worldly people as opposed to religious people (theists). Similar language was used by the Qumran community and so is obviously Palestinian for the secular / religious divide.
      eiV thn enean thn eJautwn "in dealing with their own kind" - to/towards the generation of themselves / their own generation. The introductory preposition is possibly expressing relationship, so "in dealing with / relating with", so Fitzmyer, and "generation of themselves" possibly "their contemporaries", Barclay, or better, "their own time frame", but the meaning still remains illusive. The description applies both to the "children of this age" and the "children of the age to come", except that the "children of this age" are "more sensible" (comparative adjective) when it comes to "relating to their own time frame." The "children of this age" sensibly use the resources that come their way to secure their future in the here and now, whereas the "children of the age to come" do not sensibly use the resources that come their way to secure their future in the hereafter. Although a stretch, CEV surely hits the mark with "the people of this world look out for themselves better than ...."

v9
      Jesus now calls on "the children of light" "to act shrewdly to prepare for the great meeting", Stein. As noted above, the "utopian" ethic of Jesus serves primarily to expose sin and thus drive the repentant sinner to God for mercy. None-the-less, the ethic of Jesus is also "utilitarian", serving as a guide to the Christian life. See above.
      poihsate (poiew) aor. imp. "use [worldly wealth] to gain [friends]" - [yourselves] make [friends from unrighteous mammon].
      ek + gen. "-" - from, of, out of. Possibly "apart from", therefore "and not from worldly wealth", although unlikely, but rather "from/out of"; "[make friends] by means of the proper use of [worldly wealth]" seems best.
      thV adikiaV (a) "worldly [wealth]" - unrighteous, dishonest [wealth, money, livelihood, possessions]. Mammon entails everything that makes up this world's resources upon which humans rely for their existence: time, energy, talents, possessions and specifically that which these generate, namely, "money". A general sense seems best, the stuff of life, "things", although the literal intention is "money". As for "mammon" being "unrighteous", the sense is possibly of "mammon" immorally acquired, or originating from an evil world, but better as a religious description of "that in which one puts one's trust", possibly tainted as it is", Phillips, but even better, just of this world, so "worldly", so, "use the things of this world."
      filouV (oV) "friends" - [make] friends [from/out of ...]. There is much to support the view that the friends are "the poor" to whom alms must be given, cf. Marshall, Nolland. Thus the exhortation in this verse concerns the generous allocation of wealth for the poor, which kindness will be repaid in eternity. By giving alms, the poor become our friends, and since the poor, like Lazarus, are found in eternal dwellings, they will be there to welcome us when we are rewarded for our generosity. The salvation by works line in this interpretation is not necessarily a problem since we can never be generous enough to earn our salvation (cf. The rich young ruler). The implication that "the poor", by being destitute, gain entry to heaven, is also not a problem, since this serves as part of "the great reversal" image, the prophetic picture that, in the coming day of the kingdom, God's favor is toward "the poor = lost/sinner", rather than "the rich = righteous." It is important to note this theological imagery. We are also bound to contextualize the Palestinian imagery of alms-giving, something like "let me tell you this, the person who wins the eternal prize is not the person with the most number of toys when they die, but the person who has given them all away before they die."
      eJautoiV "yourselves" - Emphatic position, so "I tell you, you yourselves, make friends..." "In your own interest make friends", Plummer.
      iJna + subj. "so that [...... you will be welcomed]" - that [they may receive]. Forming a purpose clause, "in order that."
      oJtan + subj. "when [it is gone]" - when [it fails]. The subject of "it is gone" is not identified but probably "mammon", "when money is no more", "when it comes to an end", Rieu. Not "when we run out of money/things", but "at the moment of death" when money is no longer of any use to us, Nolland.
      dexwntai (decomai) aor. mid. subj. "you will be welcomed" - they may welcome [you]. Possibly a hebraistic passive form with God as the agent so not "they will welcome you", NJB, but rather "you may be received", REB. Yet, it is more likely that "they will welcome you" is intended, the subject (the agent), the "they", being the "friends", ie. "the poor."
      eiV "into" - to into. Forming an indefinite temporal clause.
      taV aiwniouV skhnaV "eternal dwellings" - the eternal tent, tabernacle.

v10
      Two further sayings on the proper use of resources ("the things of this world"), v10-13, reinforce Jesus' call to properly use those resources for an eternal end and so serve to illustrate that the "children of the age to come" are anything but sensible when it comes to using "mammon". "The wise stewardship of possessions", Stein, is not something we do well. We have not wisely used the resources on loan to us from God, we "have not been trustworthy in handling worldly wealth" for we "serve both God and money", and therefore we have no hope of being "welcomed into eternal dwellings." We face disaster; who will save us?
      oJ pistoV "whoever can be trusted" - the faithful. "The man who is reliable", Barclay.
      en "with [very little]" - Here "with" = "with regard to", so "in the use of", TH.
      elacistow/ adj. "very little" - least. Superlative adjective.
      adikoV adj. "dishonest" - It would be right to assume that the word here is intended as the opposite of "faithful/reliable", so "unreliable". A person who is unreliable with small responsibilities can't be trusted with big responsibilities.

v11
      ei + ind. "if" - Conditional sentence, 1st class, where the condition is assumed to be a reality.
      ouk egenesqe (ginomai) aor. "you have not been" - were not. "You have proved not to be", cf. Plummer.
      pistoi adj. "trustworthy" - faithful, reliable. It is an interesting idea that we are mere custodians, rather than owners, of earthly resources, such that we are to faithfully use them for a higher purpose, rather than just possess them. The idea is repeated in v12.
      to alhqinon adj. "true riches" - the genuine, real thing. The articular adjective "the real", functioning as a substantive, is opposite to "unrighteous mammon". Assuming that "unrighteous mammon" = "the things / resources of this world", then "the real/true thing" is "the thing(s)/resource(s) of the age to come" = "all the riches of heaven." "If you have proved that you can't be trusted (are unreliable) with the riches of this world, how can you be trusted with all the riches of heaven?"

v12
      Note the allusion again to the parable. Were these sayings always linked to the parable? Note again the negative slant, "if you have not proved to be." "If you cannot be faithful in caring for someone else's things, who will give you responsibility for your own things?" Bock.
      tw/ allotriw/ adj. "someone else's property" - the belonging to another. Reinforcing the idea that the things of this world, life and all that, do not belong to us, but are on loan from the Creator.
      tiV "who" - Obviously referring to God.
      to uJmeteron adj. "property of your own" - [who will give to you] that which is yours / belongs to you. What a fascinating idea. What we have here, life and all that, is on loan, but what we will have there, in eternity (if we are "trustworthy"!!!), is ours to keep. So, "all the riches of heaven" are an eternal possession.