The Parable of the Unjust Steward text can be broken down into two parts: the parable (verses 1– and the application (verses 9–13). Luke 16:1 identifies that Jesus is speaking to His disciples, but there is a suggestion that His audience is mixed—disciples and Pharisees. Luke 16:14 states that the Pharisees “heard all these things and ridiculed [Jesus].” We also see in verse 1 that Jesus “also” said to the disciples; the “also” would suggest that this parable is connected to the previous three in Luke 15 and that the audience was a mixed crowd of disciples and Pharisees.

It is important to know to whom Jesus is addressing this parable. The parable is for the benefit of the disciples, but there is also a not-so-subtle critique of the Pharisees, as was evident in Luke 15. Verse 14 is Luke’s commentary on the motivation of the Pharisees, and in verse 15 we see our Lord condemn their motives. And what was the Pharisees’ motivation? They were those who were “lovers of money” and who “justify themselves before men” and who exalted that which was an “abomination before God.”

With that as a backdrop, let’s look at the parable. It’s fairly simple, if somewhat unorthodox, parable from Jesus. The story is simple, but the setting is unusual. In most of Jesus’ parables, the protagonist is either representative of God, Christ, or some other positive character. In this parable the characters are all wicked—the steward and the man whose possessions he manages are both unsavory characters...

This should alert us to the fact that Jesus is not exhorting us to emulate the behavior of the characters but is trying to expound on a larger principle.
Click here for more details