Jesus is teaching on the wrong and right attitudes to money.
Firstly, the master is not representative of God or Jesus. The servant is self centred and dishonest. The master actually appreciates the scam the servant pulled to secure his future. You have to wonder if it is not the sort of thing the master may have done himself.
The key verses are 8 and 9. In vs 8, Jesus indicates that the "children of the world" are more motivated and shrewder in their self centred dealings than the "children of light" are in the dealings of the kingdom.
In verse 9 you have Jesus encouraging his disciples to buy friends. This is not the same self centred buying of friends that we saw in the parable, but an encouragement to use money to invest in peoples lives, with the reward being in the next life - "eternal dwellings". This is not a teaching against having money, but an exaltion to use it with the right attitude and motivation i.e. with a God kind of shrewdness.
Once you have an understanding of Vs 8 & 9, the rest is self explanatory.
Also key to understanding this parable is to see who Jesus was addressing. We see the disciples are there in verse 1, but also note the pharisees were there in verse 14. Their attitude to money would have been akin to the self centred servant and the master who appreciated the shrewdness of the world.
