Albert Barnes Commentary Luke 16:5

"And calling to him each one of his lord`s debtors, he said to the first, How much owest thou unto my lord?" — Luke 16:5 (ASV)

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 from his master.