Luke 16:10 - Ellicott's Commentary On The Whole Bible

He that is faithful in that which is least... — The context shows that by “that which is least” is meant what men call wealth, and which to most of them seems as the greatest, highest good. To be faithful in that is to acknowledge that we have it as stewards, not as possessors, and shall have to give an account of our stewardship. The word of warning was meant, we may believe, specially for the disciples. They, coming, for the most part, from the poorer classes, thought that they were in no danger of worshipping mammon. They are told, probably with special reference to the traitor Judas, that the love of money may operate on a narrow as well as on a wide scale, and that wrong-doing in the one case tests character not less perfectly than in the other. This seems truer to the meaning of “much” than to find in it simply the higher wealth of the kingdom of God, generically different from the former, though this also may be included in the wider operation of the laws thus asserted.