v1-2: Jesus told a further parable regarding personal accountability in relation to material things. The unjust manager (steward) looked and planned ahead; should we not do the same? The parable doubtless refers to common experience, since all parables do. Those who were rich employ managers/stewards to look after their affairs. And some of these stewards were dishonest, using their position for personal gain.

The steward was "accused," and properly so, for he had acted dishonestly. He was accountable to his master, the rich man. He could not continue in his post.

The word "steward" is also used in 1 Cor 4.1-2 of the apostles, and is linked with faithfulness. The Lord Jesus implies that the Pharisees, who were supposed to be stewards, had proved themselves unfaithful (see v14-15).

v3-4: The steward, in his final days of employment, used the opportunity to gain favour with others, cancelling a proportion of the debts of his master's debtors.

He wanted to work, recognising work to be something good. He was not physically capable of heavy manual work. He also did not want to resort to begging. He used this opportunity to be welcomed by one or more of his master's debtors, and perhaps find employment with them.

v5-7: The manager allowed the debtors to 'discount' their debts. Notice that the much smaller debt was discounted more heavily than the larger debt. This had the effect of bringing cash to his master quickly. It also meant that the manager might be welcomed into the employment of one of the debtors.

v8-9: The unbeliever is often wiser in his use of material things than is the believer; this is partly because he values such things more highly. There is a danger that with our preference for spiritual things that we neglect material things. We do need to learn to handle material things wisely. See Matthew 10.16. .

The Lord uses the phrase "worldly wealth," or 'mammon of unrighteousness.' Money is not evil, but it is can be deceitful.

v10-12: The principle of faithfulness in small things. This relates to our use of material things. Once we are seen to be faithful with them, then we will receive greater responsibility.

v13: Over these statements is the matter of proper priorities. We cannot love God and money. The previous parable (15.11-32) concerned one who wasted his money; here we read of one who wasted another's money with his dishonesty. There are many ways in which men abuse material things.

v14-15: The Pharisees did not share these priorities;

• they loved money;
• they derided Christ, instead of respecting and obeying Him;
• they justified themselves, excusing their own disobedience;
• they preferred the praise men rather than approval from God.

v16-17: Jesus implied strongly that the Pharisees rejected the "kingdom of God" and they disobeyed the teachings of the Law of God.

v18: Jesus gave one example of the ongoing relevance and truth of the Law. The standards of the Law remain constant, since they reflect the very character of God.

v19-21: The story of the rich man and Lazarus. It is unusual for a parable to include a man's name. This is not only a parable, but a description of the real experience of real people. His name, from Eleazar, means 'God help him.' The comment about the dogs is not that they relieved his pain, but made it worse. Of course, in Judaism, dogs were considered unclean animals. It may be said that the dogs cared more for Lazarus than the rich man did.

The rich man was of a noble line; kings wore purple, see Mark 15.17. He ignored the beggar at his gate. The Pharisees held that alms-giving was important, and would have been critical of a rich Jew who failed in this duty. He feasted, in merriment and splendour "every day." He is not guilty of idolatry, murder, or any open sin, but he simply lived for himself.

John Stott says; 'The rich man was guilty, however, because he ignored the beggar at his gate, did nothing about his destitution, failed to use his affluence once to relieve the poor man’s need and acquiesced in a situation of gross economic inequality,' (Issues Facing Christians Today)

v22-23: Death comes to all, Eccl 3.20; Heb 9.27. Departure from this life was first to Hades or Paradise, not hell or Heaven. Hades is a place of torment (see Jude 6), the place of disembodied spirits before Judgment. Paradise is a place of comfort (see 23.43), being identified here with "Abraham's side."

v24: The rich man said, "Father Abraham", indicating that he was a Jew. His brothers had "Moses and the prophets". He saw Lazarus in Paradise, and doubtless recalled his failure to provide for him. Jesus uses phrases common in Jewish thought, although his doctrine is quite distinct. The comment regarding the rich man's thirst is particularly relevant.

We note that Jesus' doctrine of judgment and reward is not fully explained here, and we must be careful not to read too much into a 'parable.' In particular, we do not assume any ability of those in Hades to be able to communicate with Abraham. This is actually Jesus using Jewish ideas to communicate His truth.

v25: Our state after death depends on what happens in this life. Those who reject the way of Christ, which is evidenced by a life of selfishness, find themselves in torment. Abraham says, "remember," indicating that recollection of the past is part of the torment of Hades.

v26: A great chasm has been fixed; there is no transport between Hades and Paradise, or between hell and Heaven. It is too late to repent.

v27-28: The man's conscious; at last he thought of someone else. This indicates his regret. Doubtless his brothers, having feasted at his house, had seen Lazarus, and would recognise his coming to them.

v29-31: The word of God is sufficient for salvation. We have no right to insist that God speak in a particular way.

Yet God did send a man called Lazarus back, in John 11, when Jesus raised him from the dead. (John does not describe Lazarus as a beggar.) The people did not believe; they tried to kill Lazarus. Even when Jesus had risen from the dead, many refused to believe.