John Gill 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)

So he called every one of his Lord's debtors
Either the Gentiles, who were greatly indebted to God, having sinned against him, and the law, and light of nature, at a great rate; into whose affections, houses, and palaces, the Jews found ways and means to introduce themselves; and, in process of time, got leave to have synagogues built, and their worship set up again.

Or else the Jews, their countrymen; since these were under those stewards, tutors, and governors, and were debtors to do the whole law; and had, by breaking the law, contracted large debts; and against whom the ceremonial law stood as an handwriting: these the steward called

to him, and said to the first, how much owe you to my
Lord ?
And it is observable, that the debts of these men, of the first, lay in oil, and of the other in wheat; things much used in the ceremonial law, in the observance of which they had been, greatly deficient; see (Exodus 29:40Exodus 29:41) (Numbers 15:4–12) (Ezekiel 45:13Ezekiel 45:14)