Sin is often likened to a debt, an obligation that demands payment of equal or greater value. When we first sinned, we instantly accrued a debt that only a life of comparable worth could satisfy. Since we were not immediately struck down, it is evident that God was already choosing to overlook the offense, though not in an eternal sense. He exercised a measure of forgiveness by not blotting us out, even before we repented and came under the blood of Christ. Our debt was not fully paid at that moment, but it was being overlooked. This divine act of overlooking our massive debt, even before repentance, serves as a model for us. We, too, can overlook the sin-debts against us, even if the offender does not express remorse. Jesus exemplified this principle in His interactions, often declaring sins forgiven without waiting for a request for forgiveness. Even as His lifeblood drained away, He prayed, "Father, forgive them, for they do not know what they do," addressing those who tortured Him and called for His death, who showed no signs of repentance. If this is the example He set, we should not wait for repentance before extending forgiveness. The debt we owe to God is always greater than any debt owed to us, and recognizing this unpayable debt compels us to forgive others, trusting that God will settle all matters with perfect justice and mercy.

In the Parable of the Two Debtors, sin is portrayed as a debt owed to a creditor, with Jesus Christ represented as the forgiving creditor. Two debtors are depicted—one owing 500 denarii and the other 50—illustrating varying degrees of sinfulness. The debtor with the larger debt of 500 denarii mirrors the woman known as a sinner, while the one owing 50 denarii reflects Simon the Pharisee, who sees himself as more righteous. Both are forgiven their debts in the parable, showing that all are debtors in the sight of our just Creditor, and none can discharge their debt on their own. Through His willingness to take on this debt and blot it out, Jesus Christ offers remission of sins to all who truly repent and turn to Him in faith. Once freed from the oppressive burden of sin's debt, gratitude must be shown by living in holiness and loving service to others, glorifying Him in a life of righteousness.

Forgiveness, as a gift from God, carries a condition that we must also forgive others. The essence of forgiveness is to give away an offense, to overlook it, and to treat the offender as not guilty, akin to considering a debt paid. The Parable of the Unforgiving Servant illustrates this concept vividly, showing the immense debt we owe to God compared to the debts others owe us. In this parable, the king, representing God, forgives an unpayable debt, symbolizing our sins. Yet, this forgiveness is not absolute; due to the servant's lack of compassion toward another, the king reinstates the original debt, requiring full payment. Similarly, if we fail to forgive others from our hearts, our own vast debt of sin may be laid back upon us, demanding payment with our lives. Thus, while God's forgiveness can remit the death penalty, ours operates on a much smaller scale, yet He requires us to practice it. If we desire Him to overlook our sins and treat us as guiltless, we must extend the same mercy to others, recognizing that our forgiveness is tied to our willingness to release the debts of sin held against us.