(5) So he called every one of his lord’s debtors.—The debtors might be either men who had bought their wheat and their oil at the hands of the steward; or, as the sequel renders more probable, tenants who, after the common custom of the East, paid their rent in kind. Who, we ask, are the “debtors,” in the interpretation of the parable? The Lord’s Prayer supplies the answer to that question. The “debtors” are those who have sinned against God, who have left undone the things which they were bound to do, who have made no return for the outward blessings they have received. The unfaithful Church or party tries to secure its position by working on the lower nature of those who have the sense of that burden upon them. It neither gives the sense of peace or pardon, nor asserts the righteous severity of God’s commandments. It keeps their consciences uneasy, and traffics in its absolutions.

Luke 16:5-7. So he called, &c. — In pursuance of this scheme he sent for all those of his lord’s debtors whom he could hope to oblige by so fraudulent a proposal, determining to lower the several articles in his book, which stood chargeable to the account of each of them: and said to the first, How much owest thou — How much hast thou agreed to pay for the rent of the ground thou occupiest, or of how much hast thou acknowledged the receipt? And he said, A hundred measures of oil — The word βατους, here rendered measures, is evidently derived from the Hebrew בתים, which we render baths, in the Old Testament. According to Bishop Cumberland, a bath contained about seven gallons two quarts and half a pint. And he said, Take thy bill — Σου το γραμμα, thy writing; the writing in which thou hast promised the payment of so many baths as rent, or in which thou hast acknowledged the receipt of so many. The writing, whatever it was, was doubtless of the obligatory kind, and probably in the hand-writing of the tenant, or debtor, who thereby bound himself to pay these baths, and was signed by the steward, who here ordered him to alter, or write it over again, and make himself liable to pay only fifty, instead of a hundred. The word κορους, rendered measures, in the next verse, is the כור, or homer, of the Hebrews, containing about eight bushels and a half, standard measure. The twenty homers which he allowed the debtors to deduct, would contain one hundred and seventy bushels of wheat, and might be as valuable as fifty baths, or three hundred and seventy-eight gallons of oil; so that the obligation conferred on both those debtors might be equal.

16:1-12 Whatever we have, the property of it is God's; we have only the use of it, according to the direction of our great Lord, and for his honour. This steward wasted his lord's goods. And we are all liable to the same charge; we have not made due improvement of what God has trusted us with. The steward cannot deny it; he must make up his accounts, and be gone. This may teach us that death will come, and deprive us of the opportunities we now have. The steward will make friends of his lord's debtors or tenants, by striking off a considerable part of their debt to his lord. The lord referred to in this parable commended not the fraud, but the policy of the steward. In that respect alone is it so noticed. Worldly men, in the choice of their object, are foolish; but in their activity, and perseverance, they are often wiser than believers. The unjust steward is not set before us as an example in cheating his master, or to justify any dishonesty, but to point out the careful ways of worldly men. It would be well if the children of light would learn wisdom from the men of the world, and would as earnestly pursue their better object. The true riches signify spiritual blessings; and if a man spends upon himself, or hoards up what God has trusted to him, as to outward things, what evidence can he have, that he is an heir of God through Christ? The riches of this world are deceitful and uncertain. Let us be convinced that those are truly rich, and very rich, who are rich in faith, and rich toward God, rich in Christ, in the promises; let us then lay up our treasure in heaven, and expect our portion from thence.Called every one - As he was "steward," he had the management of all the affairs, and, of course, debts were to be paid to him.

Debtors - Those who "owed" his master, or perhaps "tenants;" those who rented land of his master.

5-7. fifty … fourscore—deducting a half from the debt of the one, and a fifth from that of the other.Ver. 5 See Poole on "Luke 16:1"

So he called every one of his Lord's debtors,.... Either the Gentiles, who were greatly indebted to God, having sinned against him, and the law, and light of nature, at a great rate; into whose affections, houses, and palaces, the Jews found ways and means to introduce themselves; and, in process of time, got leave to have synagogues built, and their worship set up again: or else the Jews, their countrymen; since these were under those stewards, tutors, and governors, and were debtors to do the whole law; and had, by breaking the law, contracted large debts; and against whom the ceremonial law stood as an handwriting: these the steward called

unto him, and said unto the first, how much owest thou unto my Lord? and it is observable, that the debts of these men, of the first, lay in oil, and of the other in wheat; things much used in the ceremonial law, in the observance of which they had been, greatly deficient; see

So he called every one of his lord's debtors unto him, and said unto the first, How much owest thou unto my lord?