In Luke 16, Jesus tells a parable that we should pay attention to. Why? Because it has a surprise twist and a shocking ending. But even more importantly, it is a reflection of all of us.

Luke 16:1 (NKJV)- He also said to His disciples: “There was a certain rich man who had a steward, and an accusation was brought to him that this man was wasting his goods.”

In Bible times, the wealthy would often appoint stewards to manage their money and financial affairs. The Greek word “steward” actually comes from two words: one that means “house” and one that means “manager.” So the steward in this parable was literally a “house-manager,” the manager of an estate or business.

The steward would have control of his master’s assets, full authority to deal with debtors and creditors, full power of attorney to act in the name of his master, and he represented his master in every business transaction. His job was to manage the assets of the business as effectively as possible.

The steward in this parable owned nothing, but he was put in charge of everything. He knew, or at least should have known, that he would be watched, audited, and that he would have to give an account for what he did with his master’s money. This is what happens in verse 2.

Luke 16:2 (NKJV)- So he called him and said to him, ‘What is this I hear about you? Give an account of your stewardship, for you can no longer be steward.’

Somehow, the rich man found out that the steward was mismanaging his money. We aren’t told whether the steward was doing something unethical or if he was simply bad at math. But we do know that an audit of the books showed that they didn’t balance, and the steward had to answer for the discrepancy.

This is just like us. One of these days, we will have to give an account to God: not only for our money, but also for our lives.

Romans 14:12 (NKJV)- So then each of us shall give account of himself unto God.

 In other words, we will have to give an account for our account, and we will be held responsible if we manage the money that God has given us carelessly.

You may have read about the billionaire Leona Helmsley. Although she left two of her grandchildren out of her will, she left $12 million in a trust fund for Trouble. Who was Trouble? Trouble was her dog.

Can you imagine all the hungry children $12 million could have fed? Can you imagine how many children $12 million could have clothed? But before you think about how ridiculous giving $12 million to a dog is (and it is ridiculous), how much more do we mismanage the money God has entrusted to us? We mismanage it on things we don’t really want and don’t really need, but we spend it just the same.

Back to the parable.

At this point in the story, the steward realizes that he is in big trouble. The jig is up. He starts to panic a little.

Luke 16:3 (NKJV)- “Then the steward said within himself, ‘What shall I do? For my master is taking the stewardship away from me. I cannot dig; I am ashamed to beg.’

I find it amusing that the steward is too lazy to dig and too proud to beg, but at least he could mismanage money! What is he going to do? He comes up with a plan and a strategy that are unbelievably clear… and lead to a second principle.