Luke 16 is about money and the heart. Jesus told of a dishonest manager who, about to lose his job, reduced his master's debts so people would receive him later. The master commended his shrewdness. Jesus' point is that worldly people often plan carefully for their future, while God's people can be careless. We should use earthly wealth to bless others, with eternity in view.
Jesus taught that he who is faithful in a very little is faithful also in much. Money is a small thing compared to true riches. It is also a test of loyalty. No one can serve two masters, and we cannot serve God and money. The Pharisees, who loved money, ridiculed Jesus. He warned that what people highly value can be detestable in the sight of God, who knows the heart.
The chapter ends with a sobering parable. A rich man feasted every day while Lazarus, covered with sores, lay at his gate. When both died, their situations were reversed, and a great chasm separated them. The rich man begged Abraham to send Lazarus to warn his brothers. Abraham replied that they have Moses and the prophets, and they should listen to them. God's Word is enough to call us to repent. Even Jesus' resurrection would not convince people who refuse to listen to Scripture.