The Parable of the Shrewd Manager
This parable focuses upon a steward who is accused of "wasting" the master's goods (cf. The Prodigal Son, Luke 15:13). There are two basic directions one may go in interpreting this parable: (1) the steward is simply not a good manager and is wasteful or (2) the steward is simply dishonest. Though both may work, the latter option seems more fitting, seeing his solution to his problem is one of "what is only good for him."
In essence, the master calls for an accounting of what he has entrusted the dishonest steward with. His accounting is found wanting and the steward is fired. The steward does not like the the option of being in a so-called unemployment line, so he devises a course of action that will bring him into his neighbors' good graces. It is a two-fold scheme: (1) it gives him immediate working capital (a commission) and (2) it puts him in good with others he knows.
The dishonest steward reduces the prices of what is owed to his master: (1) a 50% reduction in the olive oil and (2) a 20% reduction on the wheat. Though his commission would be less than usual, some commission is better than no commission at all and besides it helps him be friends with others of influence. So, the master commends his formerly dishonest steward for a shrewd solution. The steward has sacrificed what he could have taken now and has given it to others so that he can receive gain later. This interpretation best fits with Jesus' application Jesus in Luke 16:9.
Jesus makes some initial applications regarding the shrewdness of the steward:
(1) The people of darkness (the world) are often more shrewd than the people of the light (the disciples).
(2) The people of this world think about how they use their resources. And even if they misuse them, they still give it thought.
(3) They think about the long-term benefits of what they acquire. They have a long-term investment attitude.
The object than for the Church is that they hould apply themselves to honor and serve God by their use of resources. They should think through their actions, both short and long term. They should invest wisely.
To these initial applications Jesus adds some others in Luke 16:9-13:
(1) A biblical shrewd use of one's present resources now has lasting benefits (Luke 16:9). So, God's people should recognize the limits of present wealth (you can't bring it with you) and use it for others, not selfishly (cf. 1 Tim. 6:10).
(2) Possessions are not only a blessing, but a responsibility. They test our values, character, and our relationship with God and others. The one who is faithful in little is also faithful in much (Luke 16:10).
(3) Be faithful with that belongs to another, so that the latter can receive reward. Being faithful with what belongs to God now, that God may spread his Kingdom (his reward) is the goal of wealth this side of eternity.
So, Jesus warns that we cannot have two masters. We will choose to serve God or mammon. We will love one and hate the other. Jesus' point is to choose God over mammon.