The rich master, probably to save face and reputation, reluctantly commended the unrighteous manager for his clever forethought, in spite of his wheeling and dealing. It is not possible to know the exact historical scenario, but the overall application that the Lord makes about money in verses 9-13 cannot be missed. In these verses Christ teaches us what constitutes a truly smart and wise view of money. If we learn and practice these basic financial principles, we are well on the road to spiritual maturity. In verse 9 we are told to exchange our money for converts .
Money can buy Bibles and radio time in order to reach the lost in faraway places.
Money can send food and medicine to people who need to see Christ's love in action. Money can support local churches and ministries which faithfully proclaim the good news of Jesus Christ. In verses 10-12 we learn that we are to evaluate our money as a criterion . If, for example, we view our money as security or power for ourselves, we have an unbiblical view of money. God has chosen to prove our ability to handle spiritual responsibilities by the way we evaluate and use our money.