Luke 16:2-4

Verse 2. Give an account. Give a statement of your expenses and of your conduct while you have been steward. This is not to be referred to the day of judgment. It is a circumstance thrown into the parable to prepare the way for what follows. It is true that all will be called to give an account at the day of judgment, but we are not to derive that doctrine from such passages as this, nor are we to interpret this as teaching that our conscience, or the law, or any beings will accuse us in the day of judgment. All that will be indeed true, but it is not the truth that is taught in this passage.

(a) "give an account" Lk 12:42, 1Cor 4:2, 1Timm 4:14, 1Pet 4:10
Verse 3. Said within himself. Thought, or considered.

My lord. My master, my employer.

I cannot dig. This may mean either that his employment had been such that he could not engage in agriculture, not having been acquainted with the business, or that he was unwilling to stoop to so low an employment as to work daily for his support. To dig, here, is the same as to till the earth, to work at daily labour.

To beg. These were the only two ways that presented themselves for a living-- either to work for it, or to beg.

I am ashamed. He was too proud for that. Besides, he was in good health and strength, and there was no good reason why he should beg--nothing which he could give as a cause for it. It is proper for the sick, the lame, and the feeble to beg; but it is not well for the able-bodied to do it, nor is it well to aid them, except by giving them employment, and compelling them to work for a living. He does a beggar who is able to work the most real kindness who sets him to work, and, as a general rule, we should not aid an able-bodied man or woman in any other way. Set them to work, and pay them a fair compensation, and you do them good in two ways, for the habit of labour may be of more value to them than the price you pay them.
Verse 4. I am resolved. He thought of his condition. He looked at the plans which occurred to him. He had been dishonest, and knew that he must lose his place. It would have been better to have considered before this, and resolved on a proper course of life, and to be faithful to his trust; and his perplexity here teaches us that dishonesty will sooner or later lead us into difficulty, and that the path of honesty is not only the right path, but is the path that is filled with most comfort and peace.

When I am put out, &c. When I lose my place, and have no home and means of support.

They may receive me, &c. Those who are now under me, and whom I am resolved now to favour. He had been dishonest to his master, and, having commenced a course of dishonesty, he did not shrink from pursuing it. Having injured his master, and being now detected, he was willing still farther to injure him, to take revenge on him for removing him from his place, and to secure his own interest still at his expense. He was resolved to lay these persons under such obligations, and to show them so much kindness, that they could not well refuse to return the kindness to him and give him a support. We may learn here,

1st. That one sin leads on to another, and that one act of dishonesty will be followed by many more, if there is opportunity.

2nd. Men who commit one sin cannot get along consistently without committing many more. One lie will demand many more to make it appear like the truth, and one act of cheating will demand many more to avoid detection. The beginning of sin is like the letting out of waters, and no man knows, if he indulges in one sin, where it will end.

3rd. Sinners are selfish. They care more about themselves than they do either about God or truth. If they seek salvation, it is only for selfish ends, and because they desire a comfortable abode in the future world rather than because they have any regard to God or his cause.

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