A rich man hears that his steward (a manager of his property) is wasting his resources. The rich man decides to fire him. Knowing he will soon lose his job, the steward quickly calls in his master's debtors and reduces the amounts they owe. He does this to secure favor with them, hoping they will welcome him into their homes after he’s fired.

When the master learns of this, he surprisingly commends the steward for his shrewdness. Jesus then teaches that the children of this world are often more shrewd in their dealings than the children of light. He encourages His followers to use their wealth wisely, as it will be used to judge them in the future.