We can therefore note that for the story of the dishonest steward at the beginning and the sayings which follow it (16,1-13) Jesus is speaking to the disciples (16,1).
A reaction by the Pharisees follows in 16,14 and from verse 15 Jesus is speaking to them. He makes some introductory sayings in verses 15 to 18 before he tells the second parable, the story of the rich man and Lazarus (16,19-31).
We can note as well how both parts, verses 13 and 31, end with sayings of Jesus.
Then in 17,1, we find that Jesus is again speaking to his disciples.
We can therefore read this chapter in two pages as indicated by the two audiences:
6,1-13: The first parable of a rich man, addressed to the disciples.
6,14-31: The second parable of a rich man, addressed to the Pharisees.
We can now begin our reading of this chapter with the parable of the rich man and his steward with the teachings that follow, Lk 16,1-13.