Jamieson, Fausset and Brown on Luke 16:9

9. Make ... friends of--Turn to your advantage; that is, as the steward did, "by showing mercy to the poor" (Da 4:27; compare Lu 12:33; 14:13, 14).

mammon of unrighteousness--treacherous, precarious. (See on Mt 6:24).

ye fail--in respect of life.

they may receive you--not generally, "ye may be received" (as Lu 6:38, "shall men give"), but "those ye have relieved may rise up as witnesses for you" at the great day. Then, like the steward, when turned out of one home shall ye secure another; but better than he, a heavenly for an earthly, an everlasting for a temporary habitation. Money is not here made the key to heaven, more than "the deeds done in the body" in general, according to which, as a test of character--but not by the merit of which--men are to be judged (2Co 5:10, and see Mt 25:34-40).