Introduction:
The Parable of the Dishonest Manager, also known as the Parable of the Unjust Steward, is a teaching of Jesus found in the Gospel of Luke 16:1-13. This parable is unique to Luke's Gospel and presents a narrative that has intrigued and challenged readers due to its complex themes of stewardship, accountability, and the use of worldly wealth.

Context:
The parable is situated within a series of teachings by Jesus that address the use of wealth and the attitudes of the heart. It follows the Parable of the Prodigal Son and precedes the account of the Rich Man and Lazarus, forming part of a broader discourse on the proper use of resources and the dangers of materialism.

Narrative Summary:
In the parable, Jesus tells of a rich man who has a manager accused of wasting his possessions. The rich man calls the manager to account, demanding a report of his management, as he intends to dismiss him. Facing the loss of his position, the manager devises a plan to secure his future. He reduces the debts of his master's debtors, hoping to gain their favor and hospitality once he is out of a job.

Surprisingly, the master commends the dishonest manager for his shrewdness, not for his dishonesty, but for his foresight and cleverness in securing his future. Jesus uses this account to teach about the prudent use of resources and the importance of being wise and faithful stewards.

Key Themes:

1. Stewardship and Accountability:
The parable emphasizes the responsibility of stewardship. The manager is accountable to his master for how he manages the resources entrusted to him. This reflects the biblical principle that all believers are stewards of God's gifts and will be held accountable for their use.

2. Shrewdness and Wisdom:
The manager's shrewdness is highlighted as a positive trait, despite his dishonest actions. Jesus uses this to illustrate the need for believers to be wise and discerning in their dealings, particularly concerning eternal matters. "For the sons of this age are more shrewd in dealing with their own kind than are the sons of light" (Luke 16:8).

3. Use of Worldly Wealth:
Jesus teaches that worldly wealth should be used to gain eternal benefits. "And I tell you, make friends for yourselves by means of worldly wealth, so that when it is gone, they will welcome you into eternal dwellings" (Luke 16:9). This suggests that material resources should be used to further God's kingdom and build relationships that have eternal significance.

4. Faithfulness in Little and Much:
The parable concludes with a teaching on faithfulness. "Whoever is faithful with very little will also be faithful with much, and whoever is dishonest with very little will also be dishonest with much" (Luke 16:10). This principle underscores the importance of integrity and trustworthiness in all aspects of life.

5. Serving Two Masters:
Jesus concludes with a warning about divided loyalties: "No servant can serve two masters. Either he will hate the one and love the other, or he will be devoted to the one and despise the other. You cannot serve both God and money" (Luke 16:13). This highlights the incompatibility of serving both God and the pursuit of wealth, urging believers to prioritize their devotion to God above all else.

Interpretation:
The Parable of the Dishonest Manager challenges believers to reflect on their own stewardship and the use of resources. It calls for a wise and strategic approach to life, where material wealth is used in service to God's purposes. The parable also serves as a reminder of the ultimate accountability all will face before God, urging a life of integrity and faithfulness.