眾所周知，路加福音十六章1‒8節是難解經文。究竟比喻中的管家是不義嗎？如果是，何以主人會稱讚他私下改動欠債人的帳單？另一方面，他這行動怎會是精明？更讓人困惑的是耶穌引申此比喻作為教導，似乎默許管家的行動。傳統解釋認為耶穌以負面例子帶出正面教訓。不少學者從古代文化和經濟制度的處境，論證管家的行動並非違法。在檢視對此比喻的主要解釋後，本人提議，比喻中的管家既不義，也精明。這個觀點既符合上下文，也呼應路加福音的終末論和對財富的觀點。

Luke 16:1‒8 is notoriously difficult to interpret. Was the manager in the parable dishonest? If so, why did the master commend the manager’s act of instructing the master’s debtors to alter their bills? On the other hand, how could this dishonest act be shrewd? More disturbing was Jesus’ affirmation of this act by creating a teaching out of this parable. Traditional interpretation contends that Jesus was making a point by using a negative example. Interpreters who pay attention to ancient culture and its economic system suggest that the manager’s act was not illegal. After surveying the foremost interpretations of this parable, I suggest that the manager was both dishonest and shrewd and that this understanding echoes with the parable’s context as well as with Luke’s eschatology and theology of wealth.