[1] And he said also unto his disciples, There was a certain rich man, which had a steward; and the same was accused unto him that he had wasted his goods. [2] And he called him, and said unto him, How is it that I hear this of thee? give an account of thy stewardship; for thou mayest be no longer steward. [3] Then the steward said within himself, What shall I do? for my lord taketh away from me the stewardship: I cannot dig; to beg I am ashamed. [4] I am resolved what to do, that, when I am put out of the stewardship, they may receive me into their houses. [5] So he called every one of his lord's debtors unto him, and said unto the first, How much owest thou unto my lord? [6] And he said, An hundred measures of oil. And he said unto him, Take thy bill, and sit down quickly, and write fifty. [7] Then said he to another, And how much owest thou? And he said, An hundred measures of wheat. And he said unto him, Take thy bill, and write fourscore. [8] And the lord commended the unjust steward, because he had done wisely: for the children of this world are in their generation wiser than the children of light. [9] And I say unto you, Make to yourselves friends of the mammon of unrighteousness; that, when ye fail, they may receive you into everlasting habitations. [10] He that is faithful in that which is least is faithful also in much: and he that is unjust in the least is unjust also in much. [11] If therefore ye have not been faithful in the unrighteous mammon, who will commit to your trust the true riches? [12] And if ye have not been faithful in that which is another man's, who shall give you that which is your own? [13] No servant can serve two masters: for either he will hate the one, and love the other; or else he will hold to the one, and despise the other. Ye cannot serve God and mammon.

The main subject is accountability for whatever has been entrusted to us by God. On the surface it speaks of physical riches of money as the mammon of unrighteousness. Below the surface it is speaking of the spiritual riches or “treasures” of the “knowledge of truth and God.” Each person has been entrusted with “riches” that really belong to God. He only asks us to manage them for Him. They are not ours to “waste.” The “riches” of money and Bible Knowledge belong to God and He expects us to use those riches wisely. He expects both the “money” and “knowledge” that He has given us to be invested for Him so that His kingdom will increase in both physical and spiritual value. He expects our “money” to be invested in building a “house” or church for Him. He expects our “spiritual knowledge” to be invested in people to fill His “house” or church. If we “waste” His “money” and His “knowledge” that He has entrusted us with, to build our “own house” and if we selfishly keep the knowledge of Bible truth that we have been given to ourselves, instead of sharing it with others so that “His House” or church can be filled, we will be considered to be unfaithful stewards.
In the parable, the lord had entrusted his “debtors” with “oil” and “wine.” The oil represents the Holy Spirit and the Grace of God that is given to each of us. The “wine” represents Doctrinal truth or knowledge that God has seen fit to give each person. Because of the “unfaithfulness” of the unjust steward, the Lord did not receive the “full return” on his investment of the Holy Spirit and the knowledge of truth from His people (debtors). The “unjust steward” was wise enough to be sure that he “took care of himself,” but he was not wise enough to take care of God’s goods. When you are wise enough to take care of “God’s business” first, He will take care of “your business”.