Luke 16:4 - Ellicott's Commentary On The Whole Bible

I am resolved what to do. — More literally, I know, or even, I knew, as of a man to whom a plan occurs suddenly. The dramatic abruptness of the parable leaves us uncertain who “they” are that are to “receive” him. The context that follows immediately supplies the deficiency. What answers to this, in the interpretation, is the moment when a Church or party or an individual teacher, halts between two policies — one that of striving after righteousness, and the other of secular expediency — and makes up its mind to adopt that which promises the most immediate and most profitable results.