This is a strange parable on the surface. Why would Jesus have a crooked manager as the subject of this parable? What are we to learn? First, he is telling us something about the use of money. When the manager had the clients lower their bills, this was very possibly where he had already overcharged them (and he would have pocketed the excess). They thought he was doing them a favor when in fact he was just correcting the books. By doing this he was covering his tracks. The boss still fired him but he now couldn't take him to court. Neither could the clients for overcharging them.
The audience Jesus is speaking to is a diverse audience:
"Now the tax collectors and sinners were all drawing near to hear him. 2 And the Pharisees and the scribes grumbled, saying, “This man receives sinners and eats with them.” Luke 15:1-2
Tax collectors, sinners, pharisees and scribes were listening to this parable. All had different perspectives. So, what is being shrewd about?
"He also said to the disciples, “There was a rich man who had a manager, and charges were brought to him that this man was wasting his possessions. 2 And 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.’" Luke 16:1-2
This guy no longer had a future. He figured out how to make it right on both sides -- for clients and boss.
8 The master commended the dishonest manager for his shrewdness. For the sons of this world[a] are more shrewd in dealing with their own generation than the sons of light. 9 And I tell you, make friends for yourselves by means of unrighteous wealth,[b] so that when it fails they may receive you into the eternal dwellings.
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." Luke 16:8-10
"unrighteous wealth" just refers to money -- as in earthly wealth (as opposed to heavenly wealth). Make friends with the money/the resources you have. The people we affect by our generosity we will see a return on it in heaven. Everything we have is from God. Are we using all the stuff he gives us for His purposes or for our own.
What are we called to be? Fishers of Men -- "17 And Jesus said to them, “Follow me, and I will make you become fishers of men.”[a]" mark 1:17
Our goal is not to increase ourselves/business etc -- but our goal is supposed to be to increase the kingdom.
24 He also who had received the one talent came forward, saying, ‘Master, I knew you to be a hard man, reaping where you did not sow, and gathering where you scattered no seed, 25 so I was afraid, and I went and hid your talent in the ground. Here, you have what is yours.’" Matthew 25:24-25
How many of us are burying our gifts and stuff -- hoarding it in fear? We are called to be wise managers of God's stuff (which includes everything we have). The first Christians took care of each other -- gave what they had.
The Israelites had to be taught how to give. Am I using what I have to do what I can for Jesus? We must not allow our hearts to be stingy. Give not expecting a return.
Give with abandon. Don't be stingy.
9 Take care lest there be an unworthy thought in your heart and you say, ‘The seventh year, the year of release is near,’ and your eye look grudgingly[a] on your poor brother, and you give him nothing, and he cry to the Lord against you, and you be guilty of sin. 10 You shall give to him freely, and your heart shall not be grudging when you give to him, because for this the Lord your God will bless you in all your work and in all that you undertake." Deueronomy 15:9-10
Give for the kingdom.
"Honor the Lord with your wealth
and with the firstfruits of all your produce;
10 then your barns will be filled with plenty,
and your vats will be bursting with wine." Proverbs 3:9-10
Naturally we are stingy and greedy. You gotta get over this. Don't worry about the little things. You can't outgive God. This is the one area God tells us to test Him in.
10 Bring the full tithe into the storehouse, that there may be food in my house. And thereby put me to the test, says the Lord of hosts, if I will not open the windows of heaven for you and pour down for you a blessing until there is no more need." Malachi 3:10
GIve with a generous heart. We do the kingdom work -- God will take care of all the details of the practical life. Where is your treasure?