A MANAGER’S ACCOUNTING
Series: First Fruits, Fresh Spirit
Rev. Todd G. Leupold, Perth Bible Church, Sun. November 23, 2008 AM
INTRODUCTION:
Most of us are very familiar with and have heard or read much about Jesus’ Parables of the Lost Sheep, Coin, and Son as recorded in Luke 15 as well as that of The Rich Man and Lazarus in the latter half of Luke 16. What many do not realize, however, is that all of these parables are presented together in one intentional, continual and connecting ’flow.’ What is also frequently missing is familiarity and teaching on the parable Jesus told in between the Prodigal Son and The Rich Man and Lazarus.
ALL of these parables follow Jesus’ exhortation in Luke 14:25-34 about the necessary ’COST’ of following Jesus. In the parable of The Lost Sheep, He addresses the cost of criticism from within the religious community when we choose to rescue sinners rather than pamper the saved. In the parable of The Lost Coin, He reiterates this with a focus on being willing to go all out at every opportunity of claiming a valued soul for Jesus, no matter how many you may already have found. In the Parable of the Lost (Prodigal) Son, Jesus spins a much lengthier parable to remind His listeners of the costs of how we view and use our lives. The father reiterates the attitudes of the shepherd and woman in the previous two parables. The “lost son” painfully discovers the price of living out a philosophy that life and all we may have in it simply exist to be wasted. The “older brother,” the true main character in this parable, demonstrates the common but equally tragic philosophy that life and all we may have in it exist for us to fulfill the world’s expectations. He does so faithfully and well, but at the cost of really living, experiencing joy, and seeing or preparing for anything other than the obvious and expected that lies clearly in front of him.
In His next, often neglected parable, Jesus takes a quite different tack in challenging us with how much intention and wisdom we really do or do not apply to how our present actions impact our much greater and more important future. To make His point strong and penetrating, Jesus gives an example of how even an unethical, greedy and sinful business manager often understands and practices this principle of investing more and better than the redeemed who have far more access to the knowledge, perspective and power that should guide us to be investors.
SCRIPTURE: LUKE 16:1-15
PRAYER
I. A CONFRONTATION WITH REALITY (vv. 1-2)
Background: The rich man was likely the owner of a large estate of land. The manager was responsible for the entirety of this business enterprise. The main, and possibly sole, source of income from the estate was through renting out lots to others.
Immediately in this parable, the manager (or steward) is confronted with a reality that he had worked hard to ignore: that he was ONLY a steward! While he had much that he treated as his own, the truth was that he owned NOTHING. Everything he had – possessions, position, influence, power, security – were really owned by his Master and he was given only the privilege of managing those things for his Master. In return, his Master compensated him very well and with many perks – along with an expectation that he would be an honest and faithful steward.
This reality check came as a result of the Master checking up on His steward and expecting an accounting of how he has managed the Master’s estate.
Whether through reckless expenditures, poor maintenance, dishonest accounting or – most likely – some combination of all of these the manager had NOT been faithful and loyal to His Master. Instead, he put his own interests and greed above the interests of his Master.
Just imagine this person managing YOUR business like this!
What this Owner did was fire the unfaithful steward and demand a full record and accounting of his books in a stated time. Sounds more than fair and proper to me!
II. AN ASSESSMENT WITH SELF (v. 3-4)
In these next verses, we are given a window into the dishonest manager’s assessment of himself.
Notice, first, that in accepting his circumstances he acknowledges his guilt. Rather than dwell on this, however, he immediately begins to reflect on what to do now.
Second, he admits to himself that he does not have what it takes to be a manual laborer (the most obvious and available option open to him).
Next, he reiterates his own prideful abhorrence toward seeking or accepting help from others.
By the way, I find it quite interesting that he considers himself above begging but has no qualms about lying and stealing. I wonder how many of us may be like that?
Finally, he formulates a plan that will ensure that even after his job officially ends he will be able to live comfortably for the indefinite future.
III. MAKING LEMONDADE (vv. 5-8a)
Putting his new plan into action, the manager set about making lemons into lemonade.
He went to each of his master’s debtors (likely renters) and significantly reduced the debt that would be officially recorded in the accounting book.
In doing so, he was not giving away anything that was the Master’s (and thus risking further trouble), but rather reducing the profit margin. Typically in these arrangements the Master would set a minimum charge that the manager was responsible for and whatever the manager could reasonably collect above that charge was his own to keep. In this situation, it seems he repeatedly undersold to his Master both how much was reasonable to collect from these lands and how much the manager actually was collecting. Now, the manager is going back to the debtors and wiping out the excess he had been charging for himself.
These actions produced two very important benefits for the manager. First, it officially cleared up the books. Even though he was still being fired, there would be no evidence left behind of his misdeeds. Second, the debtors – not knowing the full story – would have seen these actions as being an especially kind, gracious and self-sacrificing act on the part of the manager as a loving service and gift to each of them. In turn, they would each feel a sense of unending emotional debt to the manager and, as such, be forever willing to offer him warm and comfortable lodging, ample meals and even gifts and loans of money. Add it all up and he is set for life – even without his cushy job!
His actions, though clearly unrighteous, receive praise even from his Master in recognition of the shrewdness, vision and foresight he exercised. He used the opportunities before him to invest wisely and effectively in assuring a good and comfortable future!
IV. AN ETERNAL LESSON (vv. 8b-15)
Having finished His parable, Jesus proceeds to explain why He told it and what are the eternal lessons for those who would love and follow Him.
It would be irresponsible and wrong to take any lessons away from this parable APART from Jesus’ own words and application in these verses!
It is equally ESSENTIAL to recognize that in no way is Jesus condoning or commending the unrighteous attitudes or actions of the dishonest manager in His parable. Rather, Jesus uses his example as a means of adding strength and emphasis to His message to those would choose to follow Jesus in righteousness!
To paraphrase Jesus’ main point in a manner that may be more clear for some of us He is saying: “If even an unrighteous, dishonest manager like this can be shrewd about how he invests for his material future, then shouldn’t those who have the Light of Christ invest even more wisely and effectively for their spiritual future?!”
Here, then, is a break-down of Jesus’ eternal lesson for His disciples-Stewards:
A.) Managerial Wisdom (v. 9)
v. 9 is a clear statement from Jesus that He expects this to be true even (perhaps especially) in how we manager and spend the material wealth that He has put us over.
Therefore, how much more than this dishonest manager, should we who profess to be the Lord’s manage the resources (time, talent, opportunities, material possessions, education) that He has entrusted to us in such a way as to provide for an even greater eternity?!
The Bible clearly states that our eternal position in heaven cannot be earned, BUT the role and rewards we receive in eternity will be directly proportional to our works on earth as God’s stewards!
B.) Right Relationships (v. 9)
The key to the dishonest manager’s future comfort and happiness was ultimately the kind of relationships he would have with his former debtors.
In a similar manner, we invest in eternity only to the degree that we invest in right relationships!
C.) Faithfulness = Fruitfulness (vv. 10-12)
Not only does our faithfulness (or lack thereof) result in our Master’s pleasure with us (or lack thereof), but it is also an ultimate measure of our spiritual and eternal fruitfulness!
Jesus’ use of the comparative terms ’little’ and ’much’ refer not only to quantity but also to type. In effect, He is simultaneously communicating two very important principles regarding our need to prove ourselves to God – not for salvation, but for eternal rewards.
First, we will be given charge of a quantity that we prove faithful to handle according to our Master’s wishes.
Second, the ’little’ refers to material things and ’much’ to spiritual things. In other words, only to the degree that we prove faithful in how we manage God’s material blessings will He entrust us also with spiritual blessings!
Put together with v. 9, we can conclude: If we are wise and faithful in how we manage our earthly resources today, the more we will enjoy them AND will have friends in heaven who came to Christ and warmly welcome us because we were faithful stewards!
1 Corinthians 4:2
“In this regard, it is expected of managers that each one be found faithful.”
2 Corinthians 4:18
“So we do not focus on what is seen, but on what is unseen; for what is seen is temporary, but what is unseen is eternal.”
Matthew 6:19-21
“Do not collect for yourselves treasures on earth . . . But collect for yourselves treasures in heaven . . . For where your treasure is, there your heart will be also.”
Matthew 6:33
“But seek first the kingdom of God and His righteousness, and all these things will be provided for you.”
1 John 2:15-17
“Do not love the world or the things that belong to the world. If anyone loves the world, the love for the Father is not in him. Because everything that belongs to the world – the lust of the flesh, the lust of the eyes, and the pride in one’s lifestyle – is not from the Father, but is from the world. And the world with its lust is passing away, but the one who does God’s will remains forever.”
FELLOW FOLLOWERS OF CHRIST, WE NEED TO PUT ’FEET’ TO OUR FAITH!
Perhaps you have heard about the wealthy man who prayed at family devotions that God would meet the needs of a number of missionary friends. After he had said, “Amen,” his little son said: “Dad, if I had your checkbook, I could answer your prayers for you!”
You know, the same could be said of prayers for more outreach in the community, ministering to practical needs, the fitness and appearance of our facilities, etc. . .
D.) There Can Only Be One Master (v. 13)
Notice, not you must not, but you CAN NOT. It is not just wrong, it is impossible to have two masters!
It became obvious that the manager in this parable was really working for a different Master than that one that employed him. His real master was MONEY. As has been said many times, “Money is a wonderful servant, but a terrible master!”
It also became obvious that the manager was living for the wrong motive. Rather than living to please His rightful Master, he instead chose to live to please himself.
H.A. Ironside expressed similar sentiments when he wrote: “Have you noticed that a man’s use of his money is often the acid test of his character? . . . If you are afraid that perhaps the love of money is getting a grip upon you just try giving away some of it, and if you feel more cheerful and happy than before, then love of money has not gotten hold of you. But if you find that it hurts to give, then you may well be tearful lest covetousness is getting a grip on your soul. . . God’s heart goes out in loving appreciation to the man who lives for the benefit of others and uses that which is entrusted to him in the light of eternity.” (Luke, pp. 504-506).
E.) Only One Opinion Matters (v. 14-15)
Is our goal to please others? Ourselves? Or God? In the end, only one is possible – which will it be?
MY STEWARDSHIP EVALUATION
* adapted from Warren W. Wiersbe in Windows On The Parables, pg. 87.
1.)What is MY philosophy of life management? Wasting (like the prodigal)? Spending (like the prodigal’s brother)? Or, Investing (like the Steward at the end)?
2.)Am I as wise and purposeful in my spiritual decisions as I am my financial decisions?
3.) When the Lord provides me with some extra money, what is my first response?
4.) Honestly, how faithful am I in the ’little things’?
5.)Generally, am I using my material wealth to impress people, pamper myself, or to serve the Lord? What percentage would I apply to each?
6.)How does this measure with what God, my Owner & Boss, desires and expects of my management?
