In Luke 16:1-13, Jesus spoke to his disciples, warning them against following the example of the Pharisees. Unlike the Pharisees, his followers must invest in the eternal good of others, display their character by faithfulness in little things, and resist divided loyalties, which is idolatry.
The sermon text (Luke 16:14-18) tells us that the Pharisees heard Jesus’ teaching but ridiculed him. Jesus unmasked the true condition of their hearts. Despite all their talk about the message of the Law and the Prophets, they didn’t believe it. If they did, they would listen to Jesus and would thus enter the Kingdom.