9 And I say to you, Make friends for yourselves through the wealth of this life, so that when it comes to an end, you may be taken into the eternal resting-places. 10 He who is true in a little, is true in much; he who is false in small things, is false in great. 11 If, then, you have not been true in your use of the wealth of this life, who will give into your care the true wealth? 12 And if you have not been true in your care of the property of other people, who will give you that which is yours? 13 No man may be a servant to two masters: for he will have hate for the one and love for the other; or he will keep to the one and have no respect for the other. You may not be servants of God and of wealth.

Matthew Henry's Commentary on Luke 16:9-13

Commentary on Luke 16:1-12

(Read Luke 16:1-12)

Whatever we have, the property of it is God's; we have only the use of it, according to the direction of our great Lord, and for his honour. This steward wasted his lord's goods. And we are all liable to the same charge; we have not made due improvement of what God has trusted us with. The steward cannot deny it; he must make up his accounts, and be gone. This may teach us that death will come, and deprive us of the opportunities we now have. The steward will make friends of his lord's debtors or tenants, by striking off a considerable part of their debt to his lord. The lord referred to in this parable commended not the fraud, but the policy of the steward. In that respect alone is it so noticed. Worldly men, in the choice of their object, are foolish; but in their activity, and perseverance, they are often wiser than believers. The unjust steward is not set before us as an example in cheating his master, or to justify any dishonesty, but to point out the careful ways of worldly men. It would be well if the children of light would learn wisdom from the men of the world, and would as earnestly pursue their better object. The true riches signify spiritual blessings; and if a man spends upon himself, or hoards up what God has trusted to him, as to outward things, what evidence can he have, that he is an heir of God through Christ? The riches of this world are deceitful and uncertain. Let us be convinced that those are truly rich, and very rich, who are rich in faith, and rich toward God, rich in Christ, in the promises; let us then lay up our treasure in heaven, and expect our portion from thence.

Commentary on Luke 16:13-18

(Read Luke 16:13-18)

To this parable our Lord added a solemn warning. Ye cannot serve God and the world, so divided are the two interests. When our Lord spoke thus, the covetous Pharisees treated his instructions with contempt. But he warned them, that what they contended for as the law, was a wresting of its meaning: this our Lord showed in a case respecting divorce. There are many covetous sticklers for the forms of godliness, who are the bitterest enemies to its power, and try to set others against the truth.