And he said, An hundred measures of oil. And he said to him, Take your bill, and sit down quickly, and write fifty.
measures.
Take.
Luke 16:9,12 And I say unto you, Make to yourselves friends of the mammon of unrighteousness; that, when ye fail, they may receive you into everlasting habitations…
Titus 2:10 Not purloining, but shewing all good fidelity; that they may adorn the doctrine of God our Saviour in all things.
he answered.
The debtor's response indicates his acknowledgment of the debt. In the parable, this interaction highlights the relationship between the debtor and the manager, who acts on behalf of the master. The debtor's willingness to comply suggests a level of trust or desperation, as the reduction of the debt would be highly beneficial to him. This interaction can be seen as a reflection of the social and economic dynamics of the time, where debt and credit were common aspects of life.
Take your bill,
The "bill" refers to a written record of the debt, which was a common practice in ancient business transactions. Such documents were essential for maintaining accountability and ensuring that agreements were honored. The instruction to "take your bill" implies a personal involvement in the transaction, emphasizing the debtor's responsibility in the process. This phrase underscores the importance of written agreements in maintaining order and trust in economic dealings.
said the manager,
The manager, or steward, is a key figure in the parable, representing someone entrusted with the master's resources. His actions are central to the story, as he seeks to secure his future by reducing the debts of his master's debtors. This reflects the broader biblical theme of stewardship, where individuals are accountable for managing what has been entrusted to them. The manager's role also highlights the tension between self-interest and responsibility, a common theme in Jesus' teachings.
sit down quickly,
The urgency in the manager's instruction suggests a need for swift action, possibly due to the impending loss of his position. This urgency may also reflect the cultural context, where quick resolution of debts could prevent further complications or disputes. The phrase emphasizes the immediacy of the situation and the manager's desire to secure favor with the debtors before his dismissal.
and write fifty.
The reduction of the debt from a hundred measures to fifty is significant, representing a 50% discount. This act of reducing the debt can be seen as an example of shrewdness, as the manager seeks to gain favor with the debtor. In the broader context of the parable, this action raises questions about justice, mercy, and the use of resources. Theologically, it can be seen as a reflection of the grace and forgiveness offered by God, where debts are forgiven and relationships restored. This act also connects to other scriptural themes of mercy and generosity, as seen in passages like Matthew 6:12, where forgiveness of debts is linked to spiritual forgiveness.
• The debtor owes a sizable, measurable debt—about 100 baths (roughly 800–900 gallons). Scripture often ties olive oil to blessing and provision; see Deuteronomy 7:13 and 1 Kings 17:14.
• The literal figure highlights how much the man benefited from the master’s resources. As Psalm 24:1 reminds, “The earth is the LORD’s, and the fullness thereof.”
• Jesus sets the scene with a concrete number so we grasp the weight of what is about to be reduced.
• The debtor promptly admits the full amount. Proverbs 28:13 notes, “He who conceals his sins will not prosper,” underscoring the value of honest admission—even when debt looms large.
• His straightforward reply shows he understands the record is accurate; Romans 3:19 speaks of mouths silenced when faced with true account.
• The steward hands authority back to the debtor—but only under his direction. This echoes Matthew 18:24–27, where a ledger is addressed and mercy enters.
• Tangible records matter; Colossians 2:14 celebrates how Christ “canceled the record of debt.” Here the steward manipulates the record, contrasting with Christ’s righteous cancellation.
• The steward still possesses delegated power. Luke 12:42 describes a “faithful and wise manager” whom the master can trust; this manager, by contrast, is crafty.
• Authority can be misused; 1 Peter 5:2 warns leaders to serve “not for dishonest gain.” The passage exposes the flawed heart behind the steward’s scheme.
• Urgency fuels the plan. Psalm 119:60 models godly haste—“I hurried and did not delay to keep Your commandments”—yet here haste serves self-preservation, not obedience.
• The steward’s speed seeks to prevent discovery. Compare Acts 5:2, where Ananias acts swiftly to conceal deceit.
• A 50 percent reduction is enormous, instantly winning the debtor’s favor. Proverbs 17:8 observes, “A bribe is a charm to its giver.”
• The steward bets on future reciprocity (Luke 16:9). While the tactic is shrewd, it is ethically flawed; true generosity costs the giver, as 2 Corinthians 8:9 displays in Christ’s self-emptying grace.
• The contrast between unrighteous reduction and righteous forgiveness sharpens the lesson that believers must handle worldly wealth faithfully (Luke 16:11).
The verse portrays a dishonest steward slashing a legitimate debt to secure personal advantage. Jesus uses the concrete figure, the steward’s delegated yet misused authority, and the urgent rewrite to illustrate worldly shrewdness. Believers, entrusted with the Master’s resources, are called to handle every “bill” with integrity, remembering that authentic mercy mirrors God’s righteous cancellation of our sin-debt through Christ.
(6) Take thy bill, and sit down quickly.--The better MSS. give, thy bills, or thy documents, in the plural. These would include that which answered to the modern lease, the contract which specified the rent, and probably also the memorandum of the due delivery of the annual share of the produce. In this case the measure is the Hebrew bath, which has been variously estimated, the data being uncertain and conflicting, at from one to three gallons to the higher number stated in the marginal note. The steward by thus tempting the debtors with an immediate gain, and making them sharers in his frauds, took the readiest and most direct means of securing at once their favour and their silence. That which answered to this in the first application of the parable was the conduct of the Pharisees, just in proportion as they lost the moral force which they had once exercised, in accommodating their casuistry to the selfishness of their followers. Thus by their Corban teaching (see Note on Matthew 15:5) they released men from the obligation of supporting parents, and made perjury easy by their artificial distinctions as to oaths (Matthew 5:33; Matthew 23:16-22), gave a wide license to lust by their doctrine of divorce (Matthew 5:31; Matthew 19:3), and substituted the paying tithes of mint, and anise, and cummin for the weightier matters of the Law (Matthew 23:23). Like phenomena have been seen in analogous circumstances in the history of the Christian Church. When Leo X. sent forth his preachers of indulgences with their short and easy methods of salvation; when Jesuit confessors were to be found in every court of Europe, doing nothing to preserve their votaries from a fathomless licentiousness; when Protestant theologians tuned their voice according to the time, and pandered to the passions of a Henry VIII. or a Landgrave of Hesse; when the preachers of justification by faith turned the grace of God into lasciviousness, or made it compatible with a life of money-making worldliness; when men lower the standard of duty to gain support and popularity--there the act of the steward in bidding the debtor write fifty measures, when he owed a hundred, finds its counterpart. . . .