Albert Barnes Commentary Luke 16:2

"And he called him, and said unto him, What is this that I hear of thee? render the account of thy stewardship; for thou canst be no longer steward." — Luke 16:2 (ASV)

Give an account. This means to provide a statement of your expenses and your conduct while you have been steward. This phrase from the parable should not be understood as referring to the day of judgment; rather, it is a circumstance introduced into the parable to prepare the way for what follows.

It is true that everyone will be called to give an account at the day of judgment. However, we are not to derive that doctrine from passages such as this one, nor are we to interpret this particular passage as teaching that our conscience, the law, or any other beings will accuse us on the day of judgment. While all of that may indeed be true, it is not the truth taught in this specific passage.