Luke 16:9

Make to yourselves] i.e. make to yourselves friends in heaven by means of a prudent use of your wealth (viz. by hospitality, alms-deeds, etc.), that when ye fail, i.e. die (or, according to the RV, when 'it,' i.e. your wealth, 'fail'), the angels may receive you into the eternal habitations. Of] RV 'by means of.' Friends] i.e. either 'the poor,' who by their prayers obtain your admission to heaven, or, more probably, 'the angels,' who become the friends of those who give alms, and at the last carry their souls to heaven. The mammon of unrighteousness] A common rabbinical expression. It occurs in the pre-Christian book of Enoch. It does not here mean wealth unrighteously acquired, but simply 'deceitful wealth.' So we speak of 'filthy lucre,' not meaning unjust gain, but gain in general: see Matthew 6:24. So rightly Calvin: 'By giving this name to riches, he intends to render them an object of our suspicion, because for the most part they involve their possessors in unrighteousness.'