ESV Reformation Study Bible – Luke 16:8
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Luke 16:8

16:8 With the original bills destroyed, the owner was in an awkward position. It would be difficult to establish his claim to the full amount, which included the interest. His praise of the shrewdness of his manager was a recognition that he had been outwitted. Jesus uses the parable to illustrate that worldly people often use what they have to further their own worldly ends more wisely than the people of the light do to further the quite different aims of God’s kingdom.