Luke 16:1

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. (297) We must always attend to this maxim, that

with what measure a man measures, it shall be recompensed to him again,
(Matthew 7:2.)