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.

9. Make … friends of—Turn to your advantage; that is, as the steward did, "by showing mercy to the poor" (Da 4:27; compare Lu 12:33; 14:13, 14).

mammon of unrighteousness—treacherous, precarious. (See on [1678]Mt 6:24).

ye fail—in respect of life.

they may receive you—not generally, "ye may be received" (as Lu 6:38, "shall men give"), but "those ye have relieved may rise up as witnesses for you" at the great day. Then, like the steward, when turned out of one home shall ye secure another; but better than he, a heavenly for an earthly, an everlasting for a temporary habitation. Money is not here made the key to heaven, more than "the deeds done in the body" in general, according to which, as a test of character—but not by the merit of which—men are to be judged (2Co 5:10, and see Mt 25:34-40).