Luke 16:8

Jesus commended the agent’s shrewdness or prudence (Gr. phronimos, i.e., practical wisdom) in spending his (the steward’s) wealth (his commission) to secure his future (cf. Luke 12:42). He commended him for his wise use of opportunity. He did not, of course, approve of his squandering his master’s money earlier through incompetence or dishonesty (Luke 16:1), whichever option may have characterized him. That simply marked him as an unrighteous man. The fact that he had not been shrewd at first sets off his later shrewdness as even more commendable.

The sons of this age are unrighteous unbelievers who live simply by the principles that govern most people in the present age. Sons of the light are people who live in the light of God’s revelation and are therefore believers (cf. Luke 11:33-36; Ephesians 5:8). The implication is that they are believers who are in fellowship with God (cf. 1 John 1:7). Jesus’ point was that prudent dealings characterize unbelievers more than believers. Disciples can do well by learning from them as we anticipate the future. People of the light should be as shrewd in their kingdom investments for God as people of the darkness are in their business investments for themselves.