Spiritual Accounting 101...Continued from page 2

The scenario described in this difficult parable has been best explained in this way. Sometimes wealthy businessmen would, during difficult economic times, write off portions of their clients' debts in order to be considered generous. The benefit for taking this initiative for the manager would be some newfound influential friends and probable job offers. The manager knew if the owner reneged on the new arrangements, he would appear to be less than generous. His honor would be at stake. Several scholars think that the manager simply reduced the interest rate that was already added to the clients' accounts. In any event, the manager did act criminally, but he also assumed correctly that his master would rather let him go free than lose face in the community. This seems to provide the best historical setting for a proper interpretation of the parable. The Lord doesn't condone our attempts to manipulate His generosity, but He does approve of our leveraging personal resources to improve our heavenly futures.

Now that we have analyzed the parable, let's consider its applications.

II. THE APPLICATIONS OF THE PARABLE PRODUCE SPIRITUAL FORESIGHT IN MANAGEMENT (16:8-16).

Jesus tells us that " 'the master commended the dishonest manager because he had acted shrewdly.' " But does Jesus condone the dishonest manager's actions in this parable? No, the manager's master, not our Lord, commended the dishonesty. What Christ commends is the manager's foresight. So what applications does Luke make of this parable?

First, believers must exercise wisdom in their dealings with each other (16:8-9). Jesus points out that " 'the people of this world are more shrewd in dealing with their own kind than are the people of the light.' " Too often believers are either directly confrontational with each other or else they avoid conflict altogether. Instead of waiting to react, believers should take the initiative and be proactive. In the words of Stephen Covey, we must learn to think in terms of win/win. We should ask, how could this situation be turned around to the advantage of each party involved? For example, should we turn the other cheek? Or, as Dale Carnegie emphasizes, should we "let the other person save face"? By so doing, we earn the right eventually to share our faith with our co-workers.

Right before leading the charge against one of many German tribes, Maximus, the Roman general in the movie Gladiator, addresses the troops. Sitting upon his stallion, he shouts to the cavalry, "What we do in life echoes in eternity." How we use our resources now determines our rewards in the future.

Capitalism can become an economic system that simply indulges greed, and does without belief in accountability in the world to come. Spiritual foresight keeps it in proper perspective.