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Calvin's Commentaries 
The Harmony of the Gospels (Volume XVI)
Luke 16:1-10 

The leading object of this parable is, to show that we ought to deal kindly and generously with our neighbors; that, when we come to the judgment seat of God, we may reap the fruit of our liberality. Though the parable appears to be harsh and far-fetched, yet the conclusion makes it evident, that the design of Christ was nothing else than what I have stated. And hence we see, that to inquire with great exactness into every minute part of a parable is an absurd mode of philosophizing. Christ does not advise us to purchase by large donations the forgiveness of fraud, and of extortion, and of wasteful expenditure, and of the other crimes associated with unfaithful administration. But as all the blessings which God confers upon us are committed by Him to our administration, our Lord now lays down a method of procedure, which will protect us against being treated with rigor, when we come to render our account. 

They who imagine that alms are a sufficient compensation for sensuality and debauchery, do not sufficiently consider, that the first injunction given us is, to live in sobriety and temperance; and that the next is, that the streams which flow to us come from a pure fountain. It is certain that no man is so frugal, as not sometimes to waste the property which has been entrusted to him; and that even those who practice the most rigid economy are not entirely free from the charge of unfaithful stewardship. Add to this, that there are so many ways of abusing the gifts of God, that some incur guilt in one way, and some in another. I do not even deny, that the very consciousness of our own faulty stewardship ought to be felt by us as an additional excitement to kind actions. 

But we ought to have quite another object in view, than to escape the judgment of God by paying a price for our redemption; and that object is, first, that seasonable and well-judged liberality may have the effect of restraining and moderating unnecessary expenses; and, secondly, that our kindness to our brethren may draw down upon us the mercy of God. It is very far from being the intention of Christ to point out to his disciples a way of escape, when the heavenly Judge shall require them to give their account; but he warns them to lose no time in guarding against the punishment which will await their cruelty, if they are found to have swallowed up the gifts of God, and to have paid no attention to acts of beneficence. We must always attend to this maxim, that with what measure a man measures, it shall be recompensed to him again, (Matthew 7:2.) 

8. And the master commended the unjust steward. Here it is obvious that if we were to attempt to find a meaning for every minute circumstance, we would act absurdly. To make donations out of what belongs to another man, is an action which is very far from deserving applause; and who would patiently endure that an unprincipled villain should rob him of his property, and give it away according to his own fancy? It were indeed the grossest stupidity, if that man who beheld a portion of his substance taken away, should commend the person who stole the remainder of it and bestowed it on others. But Christ only meant what he adds a little afterwards, that ungodly and worldly men are more industrious and skillful in conducting the affairs of this fading life, than the children of God are anxious to obtain the heavenly and eternal life, or careful to make it the subject of their study and meditation. 

By this comparison he charges us with highly criminal indifference, in not providing for the future, with at least as much earnestness as ungodly men display by attending to their own interests in this world. How disgraceful is it that the children of light, whom God enlightens by his Spirit and word, should slumber and neglect the hope of eternal blessedness held out to them, while worldly men are so eagerly bent on their own accommodations, and so provident and sagacious! Hence we infer, that our Lord does not intend to compare the wisdom of the Spirit to the wisdom of the flesh, (which could not have been done without pouring contempt on God himself,) but only to arouse believers to consider more attentively what belongs to the future life, and not to shut their eyes against the light of the Gospel, when they perceive that even the blind, amidst their darkness, see more clearly. And, indeed, the children of light ought to be more powerfully excited, when they behold the children of this world making provision against a distant period, for a life which is fading, and which passes in a moment. 

9. Make to yourselves friends. As in the words which were last considered Christ did not enjoin us to offer sacrifices to God out of the fruits of extortion, so now he does not mean that we ought to search for defenders or advocates, who will throw around us the shield of their protection; but teaches us that by acts of charity we obtain favor with God, who has promised, that to the merciful he will show himself merciful, (Psalm 18:25.) It is highly foolish and absurd to infer from this passage, that the prayers or approbation of the dead are of service to us: for, on that supposition, all that is bestowed on unworthy persons would be thrown away; but the depravity of men does not prevent the Lord from placing on his records all that we have expended on the poor. The Lord looks not to the persons, but to the work itself, so that our liberality, though it may happen to be exercised towards ungrateful men, will be of avail to us in the sight of God. But then he appears to intimate that eternal life depends on our merits. I reply: it is sufficiently plain from the context that he speaks after the manner of men. One who possesses extensive influence or wealth, if he procure friends during his prosperity, has persons who will support him when he is visited by adversity. In like manner, our kindness to the poor will be a seasonable relief to us; for whatever any man may have generously bestowed on his neighbors the Lord acknowledges as if it had been done to himself. 

When you fail. By this word he expresses the time of death, and reminds us that the time of our administration will be short, lest the confident expectation of a longer continuance of life should make us take a firmer grasp. The greater part are sunk in slumber through their wealth; many squander what they have on superfluities; while the niggardliness of others keeps it back, and deprives both themselves and others of the benefit. Whence comes all this, but because they are led astray by an unfounded expectation of long life, and give themselves up to every kind of indulgence? 

Of the mammon of unrighteousness. By giving this name to riches, he intends to render them an object of our suspicion, because for the most part they involve their possessors in unrighteousness. Though in themselves they are not evil, yet as it rarely happens that they are obtained without deceit, or violence, or some other unlawful expedient, or that the enjoyment of them is unaccompanied by pride, or luxury, or some other wicked disposition, Christ justly represents them as worthy of our suspicion; just as on another occasion he called them thorns, (Matthew 13:7,22.) It would appear that a contrast, though not expressed, is intended to be supplied, to this effect; that riches, which otherwise, in consequence of wicked abuse, polluted their possessors, and are almost in every ease allurements of sin, ought to be directed to a contrary object, to be the means of procuring favor for us. Let us also remember what I have formerly stated, that God does not demand sacrifice to be made from booty unjustly acquired, as if he were the partner of thieves, and that it is rather a warning given to believers to keep themselves free from unrighteousness. 

10. He who is faithful in that which is least. Those maxims are proverbs taken from ordinary practice and experience, and it is quite enough if they are generally true. It will sometimes happen, no doubt, that a deceiver, who had disregarded a small gain, shall display his wickedness in a matter of importance. Nay, many persons, by affecting honesty in trifling matters, are only in pursuit of an enormous gain; as that author says: “Fraud establishes confidence in itself in small matters, that, when a fit opportunity shall arrive, it may deceive with vast advantage.” And yet the statement of Christ is not inaccurate; for in proverbs, as I have mentioned, we attend only to what usually happens. 

Christ, therefore, exhorts his disciples to act faithfully in small matters, in order to prepare themselves for the exercise of fidelity in matters of the highest importance. He next applies this doctrine to the proper stewardship of spiritual graces, which the world, indeed, does not estimate according to their value, but which far surpass, beyond all question, the fading riches of this world. Those persons, he tells us, who act improperly and unfaithfully in things of small value, such as the transitory riches of the world, do not deserve that God should entrust to them the inestimable treasure of the Gospel, and of similar gifts. There is, therefore, in these words an implied threatening, that there is reason to fear lest, on account of our abuse of an earthly stewardship, we fail to obtain heavenly gifts. In this sense, what is true is contrasted with riches, as what is solid and lasting is contrasted with what is shadowy and fading.