Luke 16:7

“Then said he to another, And how much do you owe? And he said, A hundred baths of wheat. He says to him, Take your bond, and write fourscore.”

The next debtor admits to owing a hundred kors of wheat, another large quantity, so the estate manager takes the same tack and on this occasion only offers a twenty per cent discount. The margins on oil were probably a lot larger than the margins on wheat, or it may be that in this case there had not been such large penalties. The debtor is equally pleased at the idea and also pays up immediately.

So now the steward is able to present his accounts demonstrating that all payments are up to date, and is able at the same time to give his lord a substantial amount of cash or goods which he had not been expecting. It gives him every impression of efficiency, and everyone is pleased. The lord because he has received payment, the debtors because they have had big discounts, and the estate manager because he knows that he has impressed everyone by his efficiency and that he has made friends in the right places.