Expositor's Bible Commentary Commentary Luke 16:3

"And the steward said within himself, What shall I do, seeing that my lord taketh away the stewardship from me? I have not strength to dig; to beg I am ashamed." — Luke 16:3 (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.