“The parable ends on a note of tragedy: Who will get what you have prepared for yourself? One thing is for sure, his treasures will not be his anymore. Jesus underscores this tragedy as he closes the parable with a final commentary: This is how it will be with anyone who stores up things for himself but is not rich toward God. Jesus point is that the seeker of wealth ends up with an empty soul and an empty life. Possessions are like “lite” beer; they taste great, but are really less filling.”
Darrell Bock in Luke: The new IVP New Testament Commentary Series (Downers Grove, IL: IVP, 1994) 226.