A major theme in the Gospel of Luke is the importance of the care of the poor in the life of discipleship. In the parable found in today's Gospel, Jesus contrasts the life of a rich man and the poor man, Lazarus, who lives in the shadow of the rich man and his wealth. Both die. Lazarus finds himself in heaven; the rich man in the netherworld. The rich man asks for assistance from Lazarus in his torment. But Abraham reminds the rich man of the good things he had in his life and describes the current situation as a reversal of fortunes. The rich man then asks that Lazarus be sent to warn his family, but this is denied with the reminder that Moses and the prophets have warned of judgment for those who neglect the care of the poor.

Today's Gospel sounds puzzling to contemporary readers, but it can be made less so by considering the economic system which stands behind the parable. A steward is dismissed because he is squandering his master's property. He is called dishonest because he is not serving the interests of the rich man, his employer. In response the steward, in an attempt to ensure favor for himself among the rich man's debtors, brokers repayment of the rich man's loans by foregoing the interest and fees that had been levied to line the steward's pockets. It is this action, in which the steward puts aside his greed and takes the longer perspective in order to enhance his security, which is commended by the rich man.

Finding something we have lost gives us a fresh joy, and we are happier at having found the lost object than we should have been had we never lost it. This parable, however, is concerned more with divine tenderness and compassion than with human behavior, and it expresses a great truth. Humans are too greedy to forsake things of value for love of anything inferior. That is something only God can do. For God not only brought what was not into being, but he also went after what was lost while still protecting what he left behind, and found what was lost without losing what he had in safe keeping.

In chapter 14 of Luke's Gospel, Jesus is speaking to people gathered at the table about the difficulties of following him. This group of people is suspicious about Jesus, looking to catch him doing something wrong. Jesus speaks to them in parables, emphasizing that although there is a right way to be a disciple and enter into the kingdom of his Father, it is a difficult path to follow. Many, even some of the guests at the table, reject the invitation. So Jesus turns to the crowds and speaks to them of discipleship.