Albert Barnes Commentary Matthew 25:19

"Now after a long time the lord of those servants cometh, and maketh a reckoning with them." — Matthew 25:19 (ASV)

After a long time, etc. By the return of the lord of those servants to reckon with them is denoted the return of Christ to call men to account for the manner in which they have improved their talents. See Romans 14:12; 2 Corinthians 5:10; 1 Thessalonians 4:16; Acts 1:11; Acts 17:31.

Reckoneth with them. To reckon is to settle accounts. Here it means to inquire into their faithfulness and to reward or punish them accordingly.