Unlike the first excuse, this one seems to be an unnecessary act. However, the man's tone is definite and final, even unapologetic in refusing the invitation. He never doubts the validity of his excuse, putting his work first and assuring himself that he has no responsibility to the host (Ecclesiastes 2:22-23; 12:14; I Corinthians 3:9-13). The oxen he wants to test can represent technology. Many falsely believe that advancement in technology equates to human improvement and progress.

This man's conduct shows his inclination to satisfy himself before accepting a friend's invitation. Like all sinners, he was selfish, justifying his own worldliness and sins and refusing to accept God's offer of salvation. He represents those who are so absorbed in their work or hobbies that they set aside no time for prayer, meditation, or the weightier matters of life (Matthew 6:24). What a catastrophe it is when a job, finances, entertainment, or self-centeredness leave us no time for God and self-examination!