After a long time - By the return of the lord of those servants to reckon with them is denoted the return of Christ to call people to an account for the manner in which they have improved their talents. See Romans 14:12; 2-Corinthians 5:10; 1-Thessalonians 4:16; Acts 1:11; Acts 17:31.
Reckon with them - To reckon is to settle accounts. Here it means to inquire into their faithfulness, and to reward or punish them accordingly.

After a long time, the Lord of these servants cometh,.... Either in a providential way, by a fit of illness, or in a time of persecution, and awakens the conscience, and calls them to give an account of their stewardship; or by death, when their trading or working time is over, and they become accountable for their whole conduct, throughout their ministrations; or rather, at the last judgment, when all must appear before the judge of quick and dead, ministers as well as others, and give an account of their gifts, and the use of them, to their Lord, from whom they have received them, and whose servants they profess to be. Which coming of his is after a long time; for seventeen hundred years are now past, and he is not yet come; which is a long time in man's account, though not in God's account, with whom a thousand years are as one day; and in the apprehension of the saints, who love long for, and hasten to, the coming of Christ, are desirous of it, and impatient for it. But though it may seem long, he will certainly come: he stays long, to give time to his laborious ministers to exercise all those gifts he has bestowed upon them, and to leave slothful ones without excuse. It is not to be inferred from his delay, that he will not come: he is not unmindful of his promise, or slack concerning it; though he tarries long, he will not tarry beyond the appointed time; at the end he will come, though it is long first:
and reckoneth with them; what talents they received from him, what they had done with them, and what they had gained by them. The things that ministers of the word are intrusted with, are things of value; the Gospel is a pearl of great price, or rich treasure, that is put into their earthen vessels; it is the unsearchable riches of Christ; gifts to preach it are spiritual, and preferable to gifts of nature, and providence; and the souls of men committed to their care, are of great worth and esteem with Christ; nor are any of these their own, but Christ's, and therefore must give an account of them: this shows both the awfulness and usefulness of the Gospel ministry.

After a long time the lord of those servants cometh and reckoneth with them--That any one--within the lifetime of the apostles at least--with such words before them, should think that Jesus had given any reason to expect His Second Appearing within that period, would seem strange, did we not know the tendency of enthusiastic, ill-regulated love of His appearing ever to take this turn.

After a long time the lord of those servants cometh. There is certainly a hint here that a long period would pass before the Lord's return.
And reckoneth with them. When our race meets the Lord, every mortal, saint, and sinner, good and bad, will be called on for a reckoning. Every one's opportunities, as well as the character of his life and works, will be considered.