14] And the Pharisees also, who were covetous, heard all these things: and they derided him. [15] And he said unto them, Ye are they which justify yourselves before men; but God knoweth your hearts: for that which is highly esteemed among men is abomination in the sight of God. [16] The law and the prophets were until John: since that time the kingdom of God is preached, and every man presseth into it. [17] And it is easier for heaven and earth to pass, than one tittle of the law to fail. [18] Whosoever putteth away his wife, and marrieth another, committeth adultery: and whosoever marrieth her that is put away from her husband committeth adultery. [19] There was a certain rich man, which was clothed in purple and fine linen, and fared sumptuously every day: [20] And there was a certain beggar named Lazarus, which was laid at his gate, full of sores, [21] And desiring to be fed with the crumbs which fell from the rich man's table: moreover the dogs came and licked his sores. [22] And it came to pass, that the beggar died, and was carried by the angels into Abraham's bosom: the rich man also died, and was buried; [23] And in hell he lift up his eyes, being in torments, and seeth Abraham afar off, and Lazarus in his bosom. [24] And he cried and said, Father Abraham, have mercy on me, and send Lazarus, that he may dip the tip of his finger in water, and cool my tongue; for I am tormented in this flame. [25] But Abraham said, Son, remember that thou in thy lifetime receivedst thy good things, and likewise Lazarus evil things: but now he is comforted, and thou art tormented. [26] And beside all this, between us and you there is a great gulf fixed: so that they which would pass from hence to you cannot; neither can they pass to us, that would come from thence. [27] Then he said, I pray thee therefore, father, that thou wouldest send him to my father's house: [28] For I have five brethren; that he may testify unto them, lest they also come into this place of torment. [29] Abraham saith unto him, They have Moses and the prophets; let them hear them. [30] And he said, Nay, father Abraham: but if one went unto them from the dead, they will repent. [31] And he said unto him, If they hear not Moses and the prophets, neither will they be persuaded, though one rose from the dead.

The primary teachings of Jesus in verses 14-18 are these:

14: The Pharisees were covetous or eager to obtain riches.

15: What the Pharisees thought was of great value is not of value before God.

16: The law and the prophets had been taught to the people before John the Baptist appeared. Since John appeared the “kingdom of God” was being preached and people wanted to be part of God’s kingdom (presseth into it).

17: The law was still to be in effect and even a “tittle” of it was not to be changed.

18: To show that the law of Ten Commandments was “the law” that He was talking about, Jesus mentioned “divorce” or “putting away” a man’s wife, which was committing adultery and breaking the seventh commandment, Exodus 20:14 Thou shalt not commit adultery.

The Pharisees believed that if a man was rich he had been blessed by God and that if a man was poor, he had been cursed by God. This is why they placed great emphasis on becoming “rich” and were covetous. Jesus is teaching them in verses 14 and 15 that God is not like they think He is. He does not place value on how “rich” a man is. (See Like 18:18-27)
The Pharisees had been teaching the people “the law and the prophets” before John appeared, but they were not teaching the people “correctly” in some areas. They were allowing people to be “divorced” and letting them think it was “alright with God.” They were causing the people to break the Seventh Commandment of God. Just as the religious leaders rejected a commandment of God, they also rejected Jesus, whom John had been preaching about as “the Kingdom of God,” when he said in John 1:29 behold the lamb of God, which taketh away the sins of the world. Jesus also preached “the Kingdom of God.” Luke 8:1 And it came to pass afterward, that He went throughout every city and village, preaching and shewing the glad tidings of the Kingdom of God: and the twelve were with him.
In verses 16-18, Jesus makes it plain to the Pharisees that nothing is to be removed from the Ten Commandment Law, not even a “tittle” which is the crossing of the letter “t,” and shows its everlasting value by comparing it to the passing of heaven and earth. Then, to put all his teachings together, Jesus illustrates them with the parable of the rich man and Lazarus.

[19] There was a certain rich man, which was clothed in purple and fine linen, and fared sumptuously every day: [20] And there was a certain beggar named Lazarus, which was laid at his gate, full of sores, [21] And desiring to be fed with the crumbs which fell from the rich man's table: moreover the dogs came and licked his sores. [22] And it came to pass, that the beggar died, and was carried by the angels into Abraham's bosom: the rich man also died, and was buried; [23] And in hell he lift up his eyes, being in torments, and seeth Abraham afar off, and Lazarus in his bosom. [24] And he cried and said, Father Abraham, have mercy on me, and send Lazarus, that he may dip the tip of his finger in water, and cool my tongue; for I am tormented in this flame. [25] But Abraham said, Son, remember that thou in thy lifetime receivedst thy good things, and likewise Lazarus evil things: but now he is comforted, and thou art tormented. [26] And beside all this, between us and you there is a great gulf fixed: so that they which would pass from hence to you cannot; neither can they pass to us, that would come from thence. [27] Then he said, I pray thee therefore, father, that thou wouldest send him to my father's house: [28] For I have five brethren; that he may testify unto them, lest they also come into this place of torment. [29] Abraham saith unto him, They have Moses and the prophets; let them hear them. [30] And he said, Nay, father Abraham: but if one went unto them from the dead, they will repent. [31] And he said unto him, If they hear not Moses and the prophets, neither will they be persuaded, though one rose from the dead.

In verses 19 and 20, Jesus begins the parable with a rich man and a poor beggar man, and then in contrast to what the Pharisees believed to be the “Truth,” he shows in verses 22 to 24 that the beggar or poor man received the reward of heaven while the rich man received the reward of hellfire. In verses 25 and 26 Jesus shows that even though in this life the “poor beggar” went through many trials or “evil things” happening to him, this was not what affected his eternal destiny. Similarly, the “rich man” had comforting or good things happen to him, but he lost eternal life. In verse 26 Jesus makes it plain that death fixes a person’s destiny and that change is not possible after that.
In verses 27 to 31, Jesus shows that “truth” does not come from someone “coming back from the dead” to witness to others, but “truth” that will save someone comes from the “Law and the prophets” or “Moses and the Prophets.” To put it another way, if you don’t believe what God said in his Ten Commandment Law, and what he said through the writings of all the prophets in the rest of the Bible, then you wouldn’t believe someone who rose from the dead either.
Clearly, with this parable, Jesus is teaching that the basis for all beliefs should be on Scripture, not on miracles or even on the testimony of someone recognized as being worthy of receiving eternal life. Every belief must be based on clear Bible texts. With this parable, Jesus illustrated every one of His primary teachings in verses 14-18. The context of verses 14-18 clearly shows that Jesus was not trying to teach about what happens after death. The parable contains elements that are not physically possible and so it is not meant to be taken as presenting physical or literal truth. Some examples would be: Abraham’s bosom is not large enough to hold people; water on the tip of a person’s finger is not capable of cooling someone’s tongue; etc. The Old Testament parable of “trees talking” is a good example of how a parable is not meant to be literally or physically understood (Judges 9:8-20). Trees cannot talk!
If anyone wishes to understand what happens after death, or what heaven or hell is like, the Bible or the prophets make these subjects very clear, and they are understood by simply comparing what the Bible writers say about them.