Luke 16:2

And he called him, and said unto him, What is this that I hear of thee? render the account of thy stewardship; for thou canst be no longer steward.

This that I hear ... The accusers of the religious hierarchy were the prophets of God such as Ezekiel (Ezekiel 23:2) and Malachi (Malachi 2:8), and finally, Christ himself (Matthew 23:1-5).

Render the account ... Here is the positive indication that the rich man is a figure of Almighty God. He is the one who summons men to render the account of their earthly lives and possessions.