He is proud because he says he will not beg. Caught in this predicament he comes up with a solution. He calls in each of his master's debtors and reduces their debts. The man who owes one hundred jars of oil has it reduced to fifty and the man who owes one hundred measures of wheat has it reduced to eighty. He knows that by doing this he will create friends when he is eventually fired.
Commentators are divided on what the manager is doing.
Some say that the owner charges exorbitant interest rates so the manager is only cutting the interest rates. Others say that he is blatantly stealing from the owner. In either case he uses possessions that are not his in order to benefit himself. What is so arresting about this tale is the response of the master. He is impressed by the initiative of the employee.