A quick review of a parable in Luke 16:1–8 allows us to understand an important lesson that Jesus taught in Luke 16:9. A mediocre manager reported to his master and was consequently fired for squandering his master’s goods (16:1–2). As a part of being relieved from his position, he was commanded to turn in an account of his work (16:2). Knowing he was going to lose his employment and that other means of work were not his to be had (16:3), he made preparations for housing the future (16:4). He went to each of his master’s debtors, figured out their debts (16:5), and reduced their debts while he still had the power to do so (16:6–7). He reduced a bill of 100 measures of oil to 50 (about 875 gallons to under 450) and 100 measures of wheat to 80 (about 1000 bushels to 800). Despite the fact that the steward illegally reduced the debts (i.e., without his master’s consent), the master’s response was to commend the steward (16:8a). The reason for this commendation was that the manager was shrewd with money in dealing with his dilemma (16:8b).
Jesus makes his lesson clear at the end of the parable: “And I tell you, make friends for yourselves by means of unrighteous wealth, so that when it fails they may receive you into the eternal dwellings” (16:9). In the context of the preceding parable, what Jesus meant with these words is this: if unbelievers (“the sons of this world,” 16:8) are shrewd with their use of money for themselves, our use of money as believers should be just as wisely used, but for the spiritual good of others.
To elaborate further, by using money to meet the needs of the church and especially evangelistic endeavors, you can “make friends for yourselves by means of unrighteous wealth.” When this life is over and the money is gone, the “friends” who have come to the Lord or have benefited in some way through how this money has been used “may receive you into the eternal dwellings.” In short, using our money to minister to others is an earthly investment that will result in eternal dividends.