Charles Spurgeon Commentary Luke 12:47

"And that servant, who knew his lord`s will, and made not ready, nor did according to his will, shall be beaten with many [stripes];" — Luke 12:47 (ASV)

And that servant, who knew his lord's will, and did not prepare himself, nor did according to his will, will be beaten with many stripes.

So that there are different measures of responsibility; there are degrees in guilt, and degrees in punishment.