The central thrust of the parable lends weight to the conjecture that the self-righteous Pharisee is in mind. For it was he who attempted to curry God's favor by works of supererogation. However, Luke does include an agricultural note not present in Matthew in relation to discipleship. The servants do not say that the fulfillment of their duty is worthless, nor that they themselves are lazy and negligent . . . The legalistic Pharisee attempted to serve God in a manner that they themselves could not tolerate from their servants.
Merit comes only when duty has been surpassed. . . .
God's servants are not slaves in spirit . . . Application Too often conservative Christians fall into the same mental groove as the Pharisees. Faithful tithing, church attendance, observance of ethical guidelines, regular devotions, compassionate ministries, witnessing, etc. are mistaken as means of grace rather than expressions of grace at work. Paul makes it perfectly clear that, although good works are not evil, they have no saving merit.