1. Use worldly wealth to gain friends (1-12)
A certain manager was called in by his boss to account for his wastefulness. He decided that he was too weak to dig and too proud to beg, so when his boss gave him notice, he suddenly became diligent. Before he left his job, he prepared for his future survival by making some friends who would be indebted to him. Jesus challenges us, the people of light, to be as wise as this man of darkness and use our time on this earth to prepare for eternity. We must be faithful stewards of the money, time and opportunities entrusted to us by God. If we are faithful with the little that God has entrusted to us, then God will entrust us with true riches--eternal life and a room in his eternal dwelling.
2. One can't serve both God and money (13-15)
Jesus tells us that we cannot serve both God and money. This is a strong deception. The Pharisees loved money and the privileges and power that money could buy. Instead of repenting, they justified their greedy desires. God will not share the throne of our hearts with anything or anyone. We can't fool him, for he knows our hearts (15).