Introductory
It is not easy to produce explanations of the various strands of this parable in a way that will satisfy the language used in all of these strands. In this article an attempt will be made to solve at least some of the problems. The starting point will be to notice how the steward is described - "the unjust steward" (v.8). Then we shall notice how money is described - "the mammon of unrighteousness" (v.9). It may be helpful to explain at this point that the literal rendering of the phrase in v.8 is "the steward of unrighteousness", parallel to the phrase in v.9.
Stewardship
First, consider what is required in stewards. "It is required in stewards that a man be found faithful" (1 Cor 4.2). The steward in this parable, far from being found faithful, had squandered his master's goods. The same word is used of the prodigal in 15.13, who squandered his inheritance. The steward proved himself totally unreliable, unable to be trusted, "unfaithful" in the same sense as Paul uses the word in 1 Corinthians 4.2. This surely is the meaning of the phrase "the steward of unrighteousness" in Luke 16.8. His behaviour belied his profession of stewardship.
Mammon
Mammon means basically money or wealth. Consider, then, the phrase "the mammon of unrighteousness" in v.9. In what sense is it "the unrighteous mammon" as it is called in v.11? It seems best to understand it as "unreliable". Wealth may promise us satisfaction or happiness, may seem to offer security, real riches. But in v.11 it is contrasted with "the true riches". If our trust is in wealth it will let us down. As Proverbs 23 says, "For riches certainly make themselves wings; they fly away as an eagle toward heaven" (v.5).
Further, if we treat riches as our own, to be used at our own will or whim, we make a fundamental mistake, for they are merely given to us in trust, as a stewardship. If we realise this we shall be like David, who made the treasure which he had accumulated available for the temple which Solomon would build. David acknowledged that "All things come of thee, and of thine own have we given thee" (1 Chr 29.14). It is a fundamental heresy, then, to put riches in the place of God and "servemammon". Notice, too, that in v.12 the Lord Jesus sets mammon as "that which is another's" (RV), in contrast to "that which is your own". (Rewards must be earned if they are to be our own.)
Shrewdness Commended
When we have arrived at this point in our understanding of the parable and its lessons for us, we are left with a feature of the story which presents a difficulty. How could the steward's lord commend him for his shrewdness in his panic alteration of the records of the tenants' debts? Did the steward simply seek to enter false records in the hope of putting his lord off the track? Surely his guilt was fairly plain by now? Would his lord not easily see that the books did not match the stores, or even the cash?
Presumably the tenants had been liable for payment of a percentage of their crops each season to the owner. The steward, being lax - "unrighteous" - had failed to collect that percentage. It was too late at this point to think of collecting it, even if they now had the wherewithal to pay it. They would almost certainly have become accustomed to living less frugally than if they had been paying the percentage regularly. The steward on his part had been able to concentrate on making himself comfortable and presumably affluent, being freed from the drudgery of chasing up debts owing to his lord. Now he was faced with total loss of income. Unused to hard labour, he was faced with poverty, perhaps a life of begging. If, however, he could pay his lord from his own gains part of what he should have collected, and thus cancel that part of the debt the tenants owed, he could at least win their gratitude and goodwill. It would be a shrewd gamble.
The Best Exchange Rate
Mammon had failed the steward. We should read in v.9, "And I say unto you, Make to yourselves friends by means of the mammon of unrighteousness; that, when it shall fail, they may receive you into the eternal tabernacles" (RV). Though we remain rich throughout our earthly lives, at death we cannot take any of it out with us into eternity. At that point, if not before, it will fail us. If we are rich only in the riches of earth we are indeed poor in the light of eternity.
The Lord is teaching that true riches are those which have validity - which are of current value - in eternity. If we move from one currency area into another it is important to realise that the exchange rate may be to our disadvantage. By God's grace we have the opportunity to invest in a currency which goes beyond the grave. Mammon disappoints its most enthusiastic worshippers at some point. Even believers may make bad bargains in this respect. We may leave behind us large amounts of the Lord's money, which we should have used for Him, and we may leave a legacy of disputes and misery to our heirs. If we have lived for money, one legacy which we shall leave to our families is the idea that money is the main priority.
Even if we think of the present life, Paul gives us a wonderful commentary on values in 2 Corinthians 8 & 9. He shows there that the use of our resources for our fellow-believers has spiritual value in its results. God gives us money as He gives the farmer seed at harvest, for our own use and also for sowing - that is, to help others who have need. The result is that they thank God - which is good. They also pray to God for the giver - which is good. God can entrust money to the giver - which is good. So the base coinage of earthly currencies is changed by a heavenly alchemy into the high spiritual currency of heaven. It is possible to send on credit for an eternal account!
In eternity those who give liberally to other believers will share in a fellowship made the sweeter by our practical fellowship on earth. It seems that the Lord Jesus is teaching something like this in this parable. This set of values is not common in the world. Notice that when the Lord had finished the parable, we are told, "And the Pharisees also, who were covetous, heard all these things: and they derided him" (v.14). We can afford to have our values laughed at, for we are in good company!
Concluded.
