It’s not easy at first glace.  But if we look at in context alongside the other things Jesus taught, it begins to make a bit more sense.

Jesus told his disciples: “There was a rich man whose manager was accused of wasting his possessions. So he called him in and asked him, ‘What is this I hear about you? Give an account of your management, because you cannot be manager any longer.’

“The manager said to himself, ‘What shall I do now? My master is taking away my job. I’m not strong enough to dig, and I’m ashamed to beg—  I know what I’ll do so that, when I lose my job here, people will welcome me into their houses.’

 “So he called in each one of his master’s debtors. He asked the first, ‘How much do you owe my master?’

“‘Nine hundred gallons of olive oil,’ he replied.

“The manager told him, ‘Take your bill, sit down quickly, and make it four hundred and fifty.’

 “Then he asked the second, ‘And how much do you owe?’

“‘A thousand bushels of wheat,’ he replied.

“He told him, ‘Take your bill and make it eight hundred.’

The master commended the dishonest manager because he had acted shrewdly. For the people of this world are more shrewd in dealing with their own kind than are the people of the light.  I tell you, use worldly wealth to gain friends for yourselves, so that when it is gone, you will be welcomed into eternal dwellings.

“Whoever can be trusted with very little can also be trusted with much, and whoever is dishonest with very little will also be dishonest with much. So if you have not been trustworthy in handling worldly wealth, who will trust you with true riches? And if you have not been trustworthy with someone else’s property, who will give you property of your own?

 “No one can serve two masters. Either you will hate the one and love the other, or you will be devoted to the one and despise the other. You cannot serve both God and money.”

The Pharisees, who loved money, heard all this and were sneering at Jesus.  He said to them, “You are the ones who justify yourselves in the eyes of others, but God knows your hearts. What people value highly is detestable in God’s sight.

First things first. Look at the reaction of the Pharisees. They 1) Loved money, 2) They sneered (smiled in mockery) at Jesus and this teaching, and 3) they tried to justify themselves in the eyes of others, particularly likely about the issue of money.

We next look at the comparison. Jesus is saying that there’s a difference between the sons of the world and the sons of light. He is not saying we need to be the sons of the world, but illustrating a truth here. And that is sometimes the people of this world are more strategic with their financial affairs than the sons of the light. In this case the man used money to secure for himself relationships and a future.

Then Jesus says this.

I tell you, use worldly wealth to gain friends for yourselves, so that when it is gone, you will be welcomed into eternal dwellings.

When he says use “worldly wealth,” he is talking about the wealth of this world that we live in. Simply use the money this world has.

But what about the next part? The one about gaining friends and being welcomed into eternal dwellings.

First of well we can be fairly confident that this has something to do with generosity. Mainly because of the Pharisees reaction when Jesus says they loved money and justified themselves. So whatever it is about, it is about letting go of money.

Secondly we see that there is something eternal about it. He mentions “eternal dwellings.”

Third, we know that there is a stewardship element to it. Because Jesus says

“Whoever can be trusted with very little can also be trusted with much, and whoever is dishonest with very little will also be dishonest with much. So if you have not been trustworthy in handling worldly wealth, who will trust you with true riches? And if you have not been trustworthy with someone else’s property, who will give you property of your own?

So there’s invested generosity, there’s something eternal, and it’s about stewardship of worldly wealth that translates into eternal wealth.

Also in this section of Luke we have strong themes from the Sermon on the Mount based on the very next teachings (v. 16-18).

• Teaching on the Law and the Prophets (Luke 16:16; Matthew 5:17)
• The Law will not disappear (Luke 16:17; Mt 5:18)
• Divorce, remarriage, adultery (Luke 16: Mt 5:31-32)

With that this parable appears to be an illustration of two truths Jesus taught in the Sermon on the Mount.

1) Give to those in need (Mt 6:1-4 (just verse 1 here))

“Be careful not to practice your righteousness in front of others to be seen by them. If you do, you will have no reward from your Father in heaven... But when you give to the needy, do not let your left hand know what your right hand is doing,  so that your giving may be in secret. Then your Father, who sees what is done in secret, will reward you.

2) Your treasure is in heaven (Mt 6:19-21, 24)

“Do not store up for yourselves treasures on earth, where moths and vermin destroy, and where thieves break in and steal.  But store up for yourselves treasures in heaven, where moths and vermin do not destroy, and where thieves do not break in and steal.  For where your treasure is, there your heart will be also.

 “No one can serve two masters. Either you will hate the one and love the other, or you will be devoted to the one and despise the other. You cannot serve both God and money.

It appears that Jesus, by using a parable, is illustrating these concepts. That money here on earth is a tool. It is a tool to invest in others through generosity, especially for those who cannot pay you back. In the Matthew sense of the Sermon on the Mount this is the poor and those in need. In the parable of the shrewd manager it is the people who were in debt.

And secondly to use your money, whether rich or poor, to invest in a heavenly return. That’s the true place of wealth. Not on this earth.

And when the Pharisees in the parable sneered and tried to justify themselves because they loved money, in Matthew it is the principle of both God and money. And in the parable it is the same principle of generosity versus greed.

He said to them, “You are the ones who justify yourselves in the eyes of others, but God knows your hearts. What people value highly is detestable in God’s sight (Luke 16:24).

So back to the statement that tends to confuse us.

I tell you, use worldly wealth to gain friends for yourselves, so that when it is gone, you will be welcomed into eternal dwellings.

In essence it is saying use worldly wealth to invest in those who cannot pay you back, and thus establishing relationship. And by doing so there is a heavenly reward, and a blessing.

Furthermore he is saying the people of this world know how to use their worldly wealth to their benefit. In the same use your worldly wealth by investing your treasure in heaven. In so doing, you yourself will receive your reward.

So the real question is, how are we using our money? Doesn’t matter if you are rich or poor, are you using it in His service? Storing up treasure in heaven? Building your true future?