Introduction:
The parable of the Unjust Steward, also known as the Parable of the Shrewd Manager, is found in the Gospel of Luke, chapter 16, verses 1-13. This parable is unique to Luke's Gospel and presents a narrative that has intrigued and challenged readers and theologians throughout the ages. It addresses themes of stewardship, accountability, and the wise use of resources.

Biblical Text (Luke 16:1-13):
1 Jesus also said to His disciples, “There was a rich man whose manager was accused of wasting his possessions.
2 So he called him in and asked, ‘What is this I hear about you? Turn in an account of your management, for you cannot be manager any longer.’
3 The manager said to himself, ‘What shall I do, now that my master is taking away my position? I am too weak to dig and too ashamed to beg.
4 I know what I will do, so that after my removal from management, people will welcome me into their homes.’
5 And he called in each one of his master’s debtors. ‘How much do you owe my master?’ he asked the first.
6 ‘A hundred measures of olive oil,’ he answered. ‘Take your bill,’ said the manager. ‘Sit down quickly, and write fifty.’
7 Then he asked another, ‘And how much do you owe?’ ‘A hundred measures of wheat,’ he replied. ‘Take your bill and write eighty,’ he told him.
8 The master commended the dishonest manager because he had acted shrewdly. For the sons of this age are more shrewd in dealing with their own kind than are the sons of light.
9 I tell you, use worldly wealth to make friends for yourselves, so that when it is gone, they will welcome you into eternal dwellings.
10 Whoever is faithful with very little is also faithful with much, and whoever is dishonest with very little is also dishonest with much.
11 If, then, you have not been faithful with worldly wealth, who will entrust you with true riches?
12 And if you have not been faithful with the belongings of another, who will give you belongings of your own?
13 No servant can serve two masters. Either he will hate the one and love the other, or he will be devoted to the one and despise the other. You cannot serve both God and money.”

Context and Interpretation:
The parable is set within a broader discourse on wealth and stewardship. Jesus addresses His disciples, using the account of a steward who is accused of mismanaging his master's resources. Faced with the loss of his position, the steward devises a plan to secure his future by reducing the debts of his master's debtors, thereby gaining their favor.

The master, upon learning of the steward's actions, commends him—not for his dishonesty, but for his shrewdness. This commendation highlights the steward's ability to act decisively and prudently in a crisis, a quality that Jesus contrasts with the often naive or unwise behavior of the "sons of light."

Theological Themes:

1. Stewardship and Accountability:
The parable underscores the importance of stewardship and the accountability that comes with it. The steward's initial failure to manage his master's resources responsibly leads to his dismissal. This serves as a reminder of the Christian duty to manage God's gifts wisely and faithfully.

2. Shrewdness and Wisdom:
Jesus uses the steward's shrewdness to illustrate the need for wisdom in dealing with worldly matters. Believers are encouraged to be prudent and discerning, using their resources to further God's kingdom and secure eternal rewards.

3. Wealth and Eternal Perspective:
The parable challenges believers to view wealth from an eternal perspective. Jesus advises using "worldly wealth to make friends," suggesting that material resources should be used to build relationships and advance spiritual goals, ultimately leading to eternal rewards.

4. Faithfulness in Small and Great Matters:
Jesus emphasizes the principle that faithfulness in small matters is indicative of faithfulness in larger ones. This principle applies to all areas of life, including the management of resources, relationships, and spiritual responsibilities.

5. Serving God vs. Serving Money:
The concluding statement of the parable, "You cannot serve both God and money," encapsulates the central message. It calls believers to a singular devotion to God, warning against the divided loyalties that wealth can create.

Conclusion:
The parable of the Unjust Steward remains a profound teaching on the wise use of resources, the importance of stewardship, and the necessity of prioritizing eternal values over temporal wealth. Through this narrative, Jesus calls His followers to live with discernment, integrity, and a focus on the kingdom of God.