Luke 16

Upon initial reading, the parable of the dishonest steward may be confusing.  Why would Jesus use a dishonest steward as an example, and why would the master commend the steward for only collecting partial debts?  Neither the steward nor his master were honest men, and the master was commending the steward for his shrewdness, and not necessarily his actions.

But, Jesus used this parable to show that "people of this world are more shrewd in dealing with their own kind than are the people of the light."  We need to be aware that those in the world are likely able to deal with things of this world better than those of us who are of the kingdom; but, also, it is a reminder to be wise about our dealings with things of the kingdom.

Jesus also encouraged His disciples to be faithful stewards of God's resources with the eternal perspective in mind, whether they have little or much.  And He concluded with a final reminder that "No one can serve two masters....You cannot serve both God and money."   

To the Pharisees, He gave warning that while they may be able to put up a self-righteous exterior before men, God sees their detestable hearts.  While they have changed God's laws with their own interpretations, giving divorce as an example; Jesus assured them that every last detail of the Law and the Prophets will be fulfilled, even with the new covenant since the time of John the Baptist who prepared the way for Him, the Messiah.

This is a very practical passage, since it deals with earthly wealth and our hearts.   We can take heed both the teachings to the disciples and the warnings to the Pharisees, that we must be faithful stewards storing up our treasures in heaven; and that we must serve God only with all our hearts and obey His commands fully.
Overall, the passage deals with how earthly wealth relates to:

• Others - we need to use it for others with the eternal perspective in mind
• Ourselves - we need to be faithful with it, whether we have little or much
• God - we cannot serve both God and riches

Jesus then continued with a story about a Rich Man and Lazarus.   This is the only story where He used an actual name - Lazarus is a derivation of Eleazar, which means "God Helps".  This story showed that the Rich Man, during his lifetime, did not use his earthly wealth with compassion; and that Lazarus was not only poor, but also poor in spirit.   The story clearly showed that those who are at Abraham's side after death, like at the banquet mentioned in previous chapters, are those who have listened to God's Word (i.e. "Moses and the Prophets" = the Law and the Prophets = OT Scripture) and repented.

The story also challenges some of the perspectives the world may have about hell or Hades.  There is no "party" there, only torment.  There won't even be a drop of water to cool the tongue.   Friends won't be having fun together - there seems to be isolation and the rich man even wanted to warn his family away from there.  No one is able to just leave for "good behavior" or any other reason, and there is an impassible chasm between hell and the place of comfort for the righteous.