Luke 16:13
Luke 16:1313No servant can serve two masters. Either he will hate the one and love the other, or he will be devoted to the one and despise the other. You cannot serve both God and money.”
is read in JW publications as a warning against materialism and divided loyalty — Witnesses are encouraged to put Kingdom interests first and avoid being enslaved to the pursuit of wealth. The "two masters" framing supports the organisation's expectations of pioneering, financial contributions, and limiting career ambitions in favour of Kingdom service. The deeper application — that the Witness cannot serve both Jehovah and the Watchtower organisation when the two diverge — is not entertained.
Read with (the Deuteronomy 13 test for prophets) and (the Deuteronomy 18 test). Jesus's "you cannot be slaves to two masters" applies to the divided allegiance a Witness faces between obeying the Governing Body's instructions and obeying Scripture when the two conflict. The 2013 Watchtower (November study edition, p. 20) said: "the direction that you receive from Jehovah's organization may not appear practical from a human standpoint… All of us must be ready to obey any instructions we may receive, whether these appear sound from a strategic or human standpoint or not." Compare ("test all things") and (the Bereans testing the apostles' words against Scripture). The "two masters" verse cuts through the structure: if the organisation's instructions and Scripture's instructions diverge, you cannot serve both.