In the house of Simon, a Pharisee, Jesus dines as an invited guest when a woman, known as a sinner, enters uninvited to show respect. Simon, however, views her with contempt. Jesus responds with the Parable of the Two Debtors, featuring a creditor and two debtors—one owing 500 denarii and the other 50. Simon's attitude reveals complacency and self-righteousness, evident in his neglect of customary courtesies toward Jesus, such as providing water for washing feet, a polite kiss, or anointing oil, exposing his spiritual bankruptcy. In stark contrast, the woman's demeanor is one of repentance and humility; she weeps, washes Jesus' feet with her tears, dries them with her hair, and anoints them with costly, fragrant oil, displaying abundant love and appreciation for forgiveness. Jesus poses three pivotal questions in this parable. First, "Which of them will love Him more?" prompts Simon to admit that the one forgiven more would feel greater obligation and love, thus judging himself for misunderstanding the woman's actions and dishonoring his guest. Second, "Do you see this woman?" challenges Simon to recognize her loving and faithful attitude as essential for forgiveness, contrasting his harsh judgment of her past with her genuine repentance and desire to change. Finally, "Who is this who even forgives sins?" surprises Simon's guests as Jesus claims the authority to forgive, affirming that the woman's faith, not her actions alone, brings forgiveness, and bids her to go in peace, embracing the fullness of that peace.

In the exploration of the parables of Matthew 13, the Parable of the Two Debtors, as referenced in Luke 7:42, provides a poignant illustration of divine forgiveness. Within this parable, the creditor, representing God, freely forgives the debts of two debtors who have no means to repay. This act of grace underscores the profound truth that forgiveness from God is not something that can be purchased or earned. It is a gift bestowed without regard to one's ability to reciprocate, highlighting the boundless mercy of the Divine. This parable reinforces the understanding that individuals cannot assume the role of the merchant or buyer in the spiritual realm, as they lack the means to seek or acquire such forgiveness on their own. Instead, it is Jesus Christ alone who possesses the capacity to redeem, offering forgiveness and salvation as an act of His infinite generosity.

In the Parable of the Two Debtors, as recounted by Jesus, both Simon the Pharisee and a fallen woman stand as debtors to the same creditor, unable to meet their obligations. Though their sins differ in nature—Simon's cloaked in respectability and the woman's marked by open transgression—neither can pay the debt they owe. Jesus reveals their shared insolvency, declaring that they have nothing with which to repay. He freely forgives them both, posing the question of who will love more as a result of this forgiveness. The woman, overwhelmed by the recognition of her many sins and the magnitude of her forgiveness, expresses profound love and gratitude through her actions. Her response contrasts sharply with Simon, who, feeling little indebtedness, shows minimal love or humility. Jesus emphasizes that one who is forgiven much loves much, while one who perceives little forgiveness loves little. This parable illustrates that the depth of our love and sense of obligation to Him who forgives us is tied to our awareness of the enormity of the debt He has paid on our behalf.