There are diverse interpretations of this parable. Here is my key: follow the money
English Standard Version Luke 16:
1 He also said to the disciples, “There was a rich man
The rich man is the owner. He has a basically unlimited amount of non-inflationary money. He symbolizes God.
He has given the manager the authority to control a finite amount of money.
and charges were brought to him that this man was wasting his possessions. 2And he called him and said to him, ‘What is this that I hear about you? Turn in the account of your management, for you can no longer be manager.’ 3And the manager said to himself, ‘What shall I do, since my master is taking the management away from me? I am not strong enough to dig, and I am ashamed to beg.
This manager is in a crisis moment. He needs to prepare for his after-job life.
4 I have decided what to do, so that when I am removed from management, people may receive me into their houses.’
Their houses symbolize eternal dwelling (verse 9).
5 So, summoning his master’s debtors one by one, he said to the first, ‘How much do you owe my master?’ 6He said, ‘A hundred measures of oil.’ He said to him, ‘Take your bill, and sit down quickly and write fifty.’ 7Then he said to another, ‘And how much do you owe?’ He said, ‘A hundred measures of wheat.’ He said to him, ‘Take your bill, and write eighty.’
The manager uses the money that does not belong to him to do good to these debtors. He has ingratiated himself with the Christians. The debtors symbolize Christians.
8 The master commended the dishonest manager
The manager is not a Christian. He has committed a dishonest act.
for his shrewdness. For the sons of this world
non-Christians
are more shrewd in dealing with their own generation than the sons of light.
Christians
9 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.
When you are in need, the Christians whom you have helped before will help you. When you die, they will welcome you to heaven. This is the end of the parable of the dishonest manager.
At this point, Jesus shifts his focus on the Pharisees (verse 14) who are supposed to be God's people.
10 “One who is faithful in a very little is also faithful in much, and one who is dishonest in a very little is also dishonest in much. 11 If then you
the pseudo-believers
have not been faithful in the unrighteous wealth, who will entrust to you the true riches? 12And if you have not been faithful in that which is another’s, who will give you that which is your own? 13No servant can serve two masters, for either he will hate the one and love the other, or he will be devoted to the one and despise the other. You cannot serve God and money.”
14 The Pharisees, who were lovers of money,
The Pharisees should have known better. They mismanage God's money.
heard all these things, and they ridiculed him. 15 And he said to them, “You are those who justify yourselves before men, but God knows your hearts. For what is exalted among men is an abomination in the sight of God.
In the sight of God, the non-Christian manager is forgiven for his act of dishonesty because he has used the money to help the Christians.
