Expositor's Bible Commentary 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)

“Manager” is a broad term for an employee or agent who was entrusted with the management of funds or property. Mismanagement was possible because strict accounts were not always kept. When word came from others (v.2), he had to “give an account.” The manager’s plight (v.3) was that he had a respectable “desk job” but could do little else. His decision, therefore, is made with a view to his personal security after his dismissal.