Luke 16:1  “…this man was wasting his goods”
Like embezzling funds from a money account.  In this case probably just conducting business to favor himself or perhaps not getting the best prices for things.  Generally being a bad steward.

2  “…you can no longer be steward”
Took the stewardship away.  No mention of prison time, so perhaps it was just being a very bad manager.

3  “…I cannot dig…”
Can’t work at hard manual labor.  May have had a handicap or was older.

7  “…Take your bill, and write eighty”
He was allowing his master’s debtors to pay less than they owed to pay off their debts.  Hopefully, this would gain him their goodwill so one of them would offer him employment.

8  “…master commended the unjust steward because he had dealt shrewdly…”
Didn’t agree with what he did, but complemented him on acting smart.

8  “…sons of this world are more shrewd in their generation than the sons of light”
Interesting statement.  Checked several commentaries.  Hang up is trying to compare sons of the world to sons of light and using the same circumstances, namely how we conduct our lives in this world.  There are two actors and two circumstances.  The sons of the world are more shrewd in dealing with their lives in the world than the sons of light are in promoting the kingdom.  The world always goes all in when trying to achieve its goals.  But do we as the sons of light do so when trying to build the kingdom of God?  I’ve noticed many times that those who promote evil and anti-Christian behavior have no trouble spending any amount of time and money to succeed, whereas those who tend to fight for what is right always have less funds and resources available.  We who have the truth and good news should be so focused on our mission we would be willing to do whatever it takes to spread the gospel.

9  “…make friends for yourselves by unrighteous mammon…”
Use the resources of this world for the greatest advantage of the kingdom.  Not saying to behave as the unrighteous steward, but be smart in how you use any worldly resources for the greatest return for the kingdom.

9  “…when you fail, they may receive you into an everlasting home”
When you die.  Rewards in the afterlife for the good you accomplished with the worldly resources.

10-12  “…faithful in what is least…what is another man’s…”
Faithful in little is faithful in much.  Same heart attitude.  Why should God or anyone trust you with great amounts of anything, money or time, if you’re a poor steward of small amounts?  Same goes for your respect of what belongs to others.

13  “…You cannot serve God and mammon”
Greed.  Where most trip up.  They aren’t good stewards or aren’t loyal to their employers because they desire the money themselves.  They’re doing what they can to gain more, not to gain for the owners.

I hope you enjoy reading and studying His word.  May it accomplish what He desires.  Please feel free to comment or post questions.  Thanks for reading!

Scripture taken from the New King James Version®. Copyright © 1982 by Thomas Nelson. Used by permission. All rights reserved.