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That which is another man's - Or rather another's, τῳ αλλοτριω . That is, worldly riches, called another's:

1. Because they belong to God, and he has not designed that they should be any man's portion.

This property of worldly goods is often referred to by both sacred and profane writers. See a fine passage in Horace, Sat. l. ii. s. 2. v. 129.

Nam propriae telluris herum natura neque illum,

Nec me, nec quemquam statuit

Nature will no perpetual heir assign,

Nor make the farm his property, or mine.

Francis

And the following in one of our own poets: -

"Who steals my purse steals trash; 'tis something, nothing;

'Twas mine, 'tis his, and has been slave to thousands."

That which is your own? - Grace and glory, which God has particularly designed for you; which are the only proper satisfying portion for the soul, and which no man can enjoy in their plenitude, unless he be faithful to the first small motions and influences of the Divine Spirit.

Another man‘s - The word “man‘s” is not in the original. It is, “If ye have been unfaithful managers for another.” It refers, doubtless, to “God.” The wealth of the world is “his.” It is committed to us as his stewards. It is uncertain and deceitful, and at any moment he can take it away from us. It is still “his;” and if, while intrusted with “this,” we are unfaithful, we cannot expect that he will confer on us the rewards of heaven.

That which is your own - The riches of heaven, which, if once given to us, may be considered as “ours” - that is, it will be permanent and fixed, and will not be taken away “as if” at the pleasure of another. We may “calculate” on it, and look forward with the assurance that it will “continue” to be “ours” forever, and will not be taken away like the riches of this world, “as if” they were not ours. The meaning of the whole parable is, therefore, thus expressed: If we do not use the things of this world as we ought - with honesty, truth, wisdom, and integrity, we cannot have evidence of piety, and shall not be received into heaven. If we are true to that which is least, it is an evidence that we are the children of God, and he will commit to our trust that which is of infinite importance, even the eternal riches and glory of heaven.

This chapter is based on Luke 16:1-9.

Christ's coming was at a time of intense worldliness. Men were subordinating the eternal to the temporal, the claims of the future to the affairs of the present. They were mistaking phantoms for realities, and realities for phantoms. They did not by faith behold the unseen world. Satan presented before them the things of this life as all-attractive and all-absorbing, and they gave heed to his temptations. COL 366.1

The poor man's gift, the fruit of self-denial, to extend the precious light of truth, is as fragrant incense before God. Every act of self-sacrifice for the good of others will strengthen the spirit of beneficence in the giver's heart, allying him more closely to the Redeemer of the world, who was rich, yet for our sakes became poor, that we through His poverty might be rich. CS 178.1

The smallest sum given cheerfully as the result of self-denial is of more value in the sight of God than the offerings of those who could give thousands and yet feel no lack. The poor widow who cast two mites into the treasury of the Lord, showed love, faith, and benevolence.... God's blessing upon that sincere offering has made it the source of great results. CS 178.2

The widow's mite has been like a tiny stream flowing down through the ages, widening and deepening in its course, and contributing in a thousand directions to the extension of the truth and the relief of the needy. The influence of that small gift has acted and reacted upon thousands of hearts in every age and in every country. As the result, unnumbered gifts have flowed into the treasury of the Lord from the liberal, self-denying poor. And again, her example has stimulated to good works thousands of ease-loving, selfish, and doubting ones, and their gifts also have gone to swell the value of her offering.—The Signs of the Times, November 15, 1910. CS 178.3

I was also shown that the parable of the unjust steward was to teach us a lesson. “Make to yourselves friends of the mammon of unrighteousness; that, when ye fail, they may receive you into everlasting habitations.” If we use our means to God's glory here, we lay up a treasure in heaven; and when earthly possessions are all gone, the faithful steward has Jesus and angels for his friends, to receive him home to everlasting habitations. 1T 198.1

“He that is faithful in that which is least is faithful also in much.” He that is faithful in his earthly possessions, which are least, making a judicious use of what God has lent him here, will be true to his profession. “He that is unjust in the least is unjust also in much.” He that will withhold from God that which He has lent him, will be unfaithful in the things of God in every respect. “If therefore ye have not been faithful in the unrighteous mammon, who will commit to your trust the true riches?” If we prove unfaithful in the management of what God lends us here, He will never give us the immortal inheritance. “And if ye have not been faithful in that which is another man's, who shall give you that which is your own?” Jesus has purchased redemption for us. It is ours; but we are placed here on probation to see if we will prove worthy of eternal life. God proves us by trusting us with earthly possessions. If we are faithful to impart freely of what He has lent us, to advance His cause, God can entrust to us the immortal inheritance. “Ye cannot serve God and mammon.” “If any man love the world, the love of the Father is not in him.” 1T 198.2

God is displeased with the slack, loose manner in which many of His professed people conduct their worldly business. They seem to have lost all sense of the fact that the property they are using belongs to God, and that they must render to Him an account of their stewardship. Some leave their worldly business in perfect confusion. Satan has his eye on it all, and he strikes at a favorable opportunity, and by his management takes much means out of the ranks of Sabbathkeepers. And this means goes into his ranks. Some who are aged are unwilling to make any settlement of their worldly business, and in an unexpected moment they sicken and die. Their children who have no interest in the truth, take the property. Satan has managed it as suited him. “If therefore ye have not been faithful in the unrighteous mammon, who will commit to your trust the true riches? And if ye have not been faithful in that which is another man's, who shall give you that which is your own?” 1T 199.1

Because these men can boast of but little earthly treasure, they may be looked upon as deficient in ability, in judgment, and in wisdom. They may be counted of no special worth, and their influence may not be esteemed by men; yet how does God regard these poor wise men? They are regarded precious in His sight, and, although not increasing their treasure upon earth, they are laying up for themselves an incorruptible treasure in the heavens, and in doing this they manifest a wisdom as far superior to that of the wise, calculating, acquisitive professed Christian as the divine and godlike is superior to the earthly, carnal, and satanic. It is moral worth that God values. A Christian character unblotted with avarice, possessing quietness, meekness, and humility, is more precious in His sight than the most fine gold, even the golden wedge of Ophir. 1T 538.1

Wealthy men are to be tested more closely than they ever yet have been. If they stand the test and overcome the blemishes upon their character, and as faithful stewards of Christ render to God the things that are His, it will be said to them: “Well done, good and faithful servant; thou has been faithful over a few things, I will make thee ruler over many things: enter thou into the joy of thy Lord.” 1T 538.2

I was then directed to the parable of the unjust steward: “And I say unto you, Make to yourselves friends of the mammon of unrighteousness; that, when ye fail, they may receive you into everlasting habitations. He that is faithful in that which is least is faithful also in much: and he that is unjust in the least is unjust also in much. If therefore ye have not been faithful in the unrighteous mammon, who will commit to your trust the true riches? And if ye have not been faithful in that which is another man's, who shall give you that which is your own?” 1T 538.3