And he said also unto his disciples, There was a certain rich man, which had a steward; and the same was accused unto him that he had wasted his goods. And he called him, and said unto him, How is it that I hear this of thee? give an account of thy stewardship; for thou mayest be no longer steward. Then the steward said within himself, What shall I do? for my lord taketh away from me the stewardship: I cannot dig; to beg I am ashamed. I am resolved what to do, that, when I am put out of the stewardship, they may receive me into their houses. . . . 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.
And the Pharisees also, who were covetous, heard all these things: and they derided him. And he said unto them, Ye are they which justify yourselves before men; but God knoweth your hearts: for that which is highly esteemed among men is abomination in the sight of God. . . . There was a certain rich man, which was clothed in purple and fine linen . . . (Luke 16).

To his disciples, Jesus says, "Use the things that are valuable in this world, including money, power and influence--whatever you find at your disposal--in ways that will acquire for you wealth that will last when all the things of this world have passed away." In other words, buy eternal things with temporal. Using your "possessions" in this way transmutes them into things that are valued in the economy of heaven. The connection between Jesus' example, the steward, and his point is admittedly oblique--which only demonstrates how earthly realities can only provide dim analogies for the things of heaven.
To the Pharisees, Jesus continues his lesson on the use and misuse of earthly things, addressing their covetousness with the story of the rich man and Lazarus. The Pharisess had wealth besides money, too: their learning and influence--all of which will be held to their charge when they stand at final judgment. "Spiritual" wealth (the kind that lends esteem and identity on earth to those who possess it) must also be transmuted, because, as in the case with material wealth, "you can't take it with you."