Luke 16:1

And he said also to his disciples
The Syriac version adds, "a parable", as the following is; and which is directed to the disciples, as those in the preceding chapter are to the Pharisees; and who also are designed in this; though it is particularly spoken to the disciples, because it might be of some use to them, with respect, to the stewardship they were in. The Persic and Ethiopic versions read, "Jesus", or "the Lord Jesus said": and which is to be understood, though not expressed; for the parable was delivered by him, and is as follows:

there was a certain rich man:
by whom God is meant, who is rich in the perfections of his nature, in the works of his hands, in his government, and the administration of it, in providential goodness, and in the large revenues of glory due to him from his creatures; for all temporal riches are from him; and so are all the riches of mercy, grace, and glory:

which had a steward;
by whom is designed, not all mankind; for though all men are, in a sense, stewards under God, and are entrusted with the good things of life, the gifts of nature, endowments of mind, health, strength of body, time yet all cannot be meant, because some are distinguished from this steward, ( Luke 16:5 Luke 16:8 ) nor are the disciples intended, though the parable is directed to them; and they were stewards of the mysteries and manifold grace of God; and one among them was an unfaithful one, and was turned out of his stewardship; but the character of an unjust man will not suit with them: and besides, this steward was of the children of this world, ( Luke 16:8 ) but the Pharisees are meant: for these are taken notice of as gravelled at this parable, ( Luke 16:14 Luke 16:15 ) and to them agrees the character of the men of this world, who were worldly wise men; as also that of a steward; these are the tutors and governors mentioned in ( Galatians 4:2 ) who had the care of the house of Israel, the family of God, under the legal dispensation; and to whom were committed the oracles of God, the writings of Moses, and the prophets; and whose business it was to open and explain them to the people.

And the same was accused unto him, that he had wasted his goods;
put false glosses upon the Scriptures; fed the family with bad and unwholesome food, the traditions of the elders, called the leaven of the Pharisees: made havoc of the souls of men; and made the hearts of the righteous sad: and hardened sinners in their wicked ways: and fed themselves, and not the flock; and plundered persons of their temporal substance; of all which they were accused by Moses, in whom they trusted; by his law which they violated; and by their own consciences, which witnessed against them; and by the cries of those whom they abused, which came into the ears of the Lord of sabaoth.