Luke 16:5,6 - Coke's Commentary on the Holy Bible

So he called—his lord's debtors— Calling the tenants, he intimated his purpose; and whereas one by his bargain bound himself to pay yearly a hundred βατους, [from the Hebrew בתים, betim] baths of oil, each bath equal to seven gallons, four pints, and a half, English measure]—he let him have the land for fifty: and whereas another was to pay an hundred κορους, Luke 16:7. [from the Hebrew כור kur] homers of wheat, yearly, each homer being equal to eight bushels and a half, Winchester measure]—he gave him his lease at eighty; and altered the obligatorywritings accordingly. As this homer containedten ephahs, or baths, (Ezekiel 45:11; Ezekiel 45:14.) and each of these latter ten homers, (Exodus 16:36.)—twenty homers, which the steward allowed the tenant to deduct, would on this computation contain a hundred and seventy bushels of wheat, and might be as valuable as fifty baths, or about three hundred and seventy-eight gallons of oil; so that the obligation conferred on both these debtors might be equal. Dr. Doddridge is rather of a different opinion: he supposes that the bill here mentioned, was something equivalent to a note of hand, acknowledging the receipt of so much oil, and promising payment of it; the alteration of which plainly shews how much they are mistaken, who suppose that the steward did no wrong to his master in this affair, but only gave the debtors the value of what he set off out of his own stock: for, not to say how improbable it is that this bankrupt should be able or willing to make such a considerable present, it is plain that if he had intended it, he would have let the account remain unaltered; but by the exchange of bills, he craftily made each of the debtors an accomplice with himself in defrauding his lord, and thereby provided against a discovery.