In these verses Jesus tells the parable of the dishonest manager. Although difficult to interpret, the parable of the dishonest manager can teach us a valuable lesson in developing spiritual maturity.
In the parable Jesus described a dishonest manager who mishandled the business affairs of his boss and knew he was about to be fired. But the business manager possessed a capability best described as acumen. Acumen is insightfulness–the keen insight one uses for making quick and accurate judgments. “Shrewdness” is the more common word we use to describe this capacity but usually carries a more negative connotation that acumen doesn’t.