¹ tn The conjunction “so” is supplied here to bring out the force of the latter part of this Greek sentence, which the translation divides up because of English style. Luke, in compiling his account, is joining a tradition with good precedent.

² sn When Luke says it seemed good to me as well he is not being critical of the earlier accounts, but sees himself stepping into a tradition of reporting about Jesus to which he will add uniquely a second volume on the early church when he writes the Book of Acts.

³ tn Grk “having followed”; the participle παρηκολουθηκότι (parhkolouqhkoti) has been translated causally.

⁴ sn An orderly account does not necessarily mean that all events are recorded in the exact chronological sequence in which they occurred, but that the account produced is an orderly one. This could include, for example, thematic or topical order rather than strict chronological order.

⁵ tn Grk “He”; the referent (the first debtor) has been specified in the translation for clarity.

⁶ sn A measure (sometimes translated “bath”) was just over 8 gallons (about 30 liters). This is a large debt – about 875 gallons (3000 liters) of olive oil, worth 1000 denarii, over three year’s pay for a daily worker.

⁷ tn Grk “He”; the referent (the manager) has been specified in the translation for clarity. Here δέ (de) has not been translated for stylistic reasons.

⁸ sn The bill was halved (sit down quickly, and write fifty). What was the steward doing? This is debated. 1) Did he simply lower the price? 2) Did he remove interest from the debt? 3) Did he remove his own commission? It is hard to be sure. Either of the latter two options is more likely. The goal was clear: The manager would be seen in a favorable light for bringing a deflationary trend to prices.