¹ sn On the phrases who sit in darkness…and…death see Isa 9:1-2; 42:7; 49:9-10.

² tn Or “the path.”

³ tn The Greek text reads here ἄνδρες (andres) – that is, adult males. The actual count would be larger, since the use of this Greek term suggests that women and children were not included in this number (see the parallel in Matt 14:21).

⁴ sn This is a parenthetical note by the author.

⁵ tn Here δέ (de) has been translated as “then” to indicate the implied sequence of events within the narrative.

⁶ tn Or “Make” (depending on how the force of the imperative verb is understood). Grk “cause them to recline” (the verb has causative force here).

⁷ tn Grk “He”; the referent (the first debtor) has been specified in the translation for clarity.

⁸ 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.

⁹ 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.

¹⁰ 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.

¹¹ tn This verb is future indicative, and thus not subordinate to “grant” (διατίθεμαι, diatiqemai) as part of the result clause beginning with ἵνα ἔσθητε ({ina esqhte) at the beginning of v. 30. It is better understood as a predictive future.

¹² sn The statement you will sit on thrones judging the twelve tribes of Israel looks at the future authority the Twelve will have when Jesus returns. They will share in Israel’s judgment.