Exegesis:
hekaton batous elaiou ‘a hundred bats of (olive) oil,’ with opheilō ‘I owe’ understood.
batos ‘bat,’ a Hebrew liquid measure of capacity, about 8 gallons, or 37 litres. 800 gallons of olive oil appears to be a great debt.
dexai sou ta grammata ‘take your bill,’ implying that the manager handed it to him.
grammata (also v. 7) plural, ‘written agreement,’ here ‘bill,’ ‘account.’
kathisas tacheōs grapson pentēkonta ‘sit down and write quickly fifty.’ tacheōs goes with both grapson and kathisas. grapson is best understood as referring to writing a new account.
Translation:
On hundred cf. 15.4. For “hundred” and “fifty” (here) and “hundred” and “eighty” (v. 7) Ekari has to say, ‘sixty’ and ‘thirty,’ ‘sixty’ and ‘fifty,’ respectively.
Measure, preferably to be rendered by the designation of a common local measure for liquids, e.g. “barrel” (Good News Translation), ‘jar’ (Bahasa Indonesia 1968), ‘jug’ (Batak Toba), ‘bottle’ (Tae’ 1933). Where the quantity designated considerably differs from that of Gr. batos, one may adjust the renderings of “hundred” and “fifty” in such a way that the sum total approximately agrees with the original.
Take, or, ‘here is,’ ‘this here (is),’ or whatever phrase is idiomatically used when handing over something.
Bill, or, ‘debt letter’ (some Indonesian languages), ‘paper on which your payment is written’ (Sranan Tongo), ‘evidence of your debt’ (Kekchi), ‘small paper of agreement’ (Shona 1963), ‘letter-to-acknowledge your-debt’ (Tae’).
Fifty. The measure may have to be added, e.g. ‘fifty barrels/jars’ (Sranan Tongo, Bahasa Indonesia 1968).
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.
