Exegesis:

kai egō humin legō ‘and I tell you,’ cf. on 3.8. Here it introduces the application of the parable.

heautois poiēsate philous ‘make friends for yourselves.’ heautois is emphatic by position. As apparent from what follows the clause is not to be understood literally, but refers rather to acts of goodwill and charity which last beyond this age.

ek tou mamōna tēs adikias ‘by means of dishonest wealth.’ For this type of phrase cf. on oikonomos tēs adikias (v. 8), and en tō adikō mamōna (v. 11). Here the genitive tēs adikias refers to the way in which the wealth is acquired.

mamōnas from Aramaic māmōna’, of uncertain derivation, often occurring in the Targum and the Talmud with reference to money made in dishonest ways, or spent for dishonest purposes. The phrase ho mamōnas tēs adikias seems almost to imply that wealth as such is morally or religiously bad (cf. Phillips).

hina … dexōntai humas eis tas aiōnious skēnas ‘so that … they may welcome you into the eternal dwellings.’ The subject of dexōntai is not the friends of the preceding clause, and the verb is best understood as a Hebraistic way of rendering the passive with God as agent of the welcoming (cf. on aitousin in 12.20). The eternal dwellings are best understood as dwelling places in the age to come. skēnē, cf. on 9.33.

hotan eklipē ‘when it comes to an end.’ Subject of eklipē may be ho mamōnas tēs adikias, or the verb may be impersonal, preferably the former.

ekleipō ‘to fail,’ ‘to come to an end,’ here probably in the sense of being no longer of any use.

Translation:

Make friends … by means of unrighteous mammon, i.e. ‘use … Mammon to make-friends’ (cf. Toraja-Sa’dan). Unrighteous, i.e. ‘gained dishonestly,’ “ill-gotten” (An American Translation), and cf. “ ‘Money,’ tainted as it is” (Phillips). Mammon, preferably, ‘property,’ ‘wealth,’ ‘riches,’ ‘money’; if transliterated, an explanatory note is required.

So that when it fails they may receive …, or, starting a new sentence, ‘then (or, the result will be that, or, if you do so) they will receive … when (or, at the moment that) it fails.’ It fails, or, ‘it lets you down’ (Balinese), ‘it is-there no longer’ (Tae’), “money is a thing of the past” (New English Bible).

They may receive you into the eternal habitations. In many cases the preservation of the third person plural would be misleading since it suggests a reference to ‘friends’; hence, ‘God may receive…,’ or somewhat less explicitly, ‘those who are, or, he who is, in the eternal habitations will welcome you there.’ Eternal habitations, or, ‘everlasting dwellings,’ ‘places where people dwell forever, or, without end.’

Quoted with permission from Reiling, J. and Swellengrebel, J.L. A Handbook on the Gospel of Luke. (UBS Handbook Series). New York: UBS, 1971. For this and other handbooks for translators see here . Make sure to also consult the Handbook on the Gospel of Mark for parallel or similar verses.