The kingdom of heaven is compared. As it is difficult to bend us to mercy, and as we are quickly seized with weariness, particularly when we have to bear with many faults of brethren, our Lord confirms this doctrine by a most appropriate parable, the substance of which is, that those who will not yield to pardon the faults of brethren judge very ill for themselves, and subject themselves to a very hard and severe law; for they will find God to be equally stern and inexorable towards themselves. There are three parts in which the resemblance mainly consists; for the master is contrasted with the servant, the large sum of money with small or ordinary sums, and extraordinary kindness with extreme cruelty. By attending to these three points, it will be easy to ascertain Christ's meaning; for what are we, if we are compared with God? And how large is the sum which every one of us owes to God? Lastly, how inconsiderable are the offenses, with which brethren are chargeable towards us, if we take into account our obligation to God? How ill then does that man deserve the compassion of God, who, though oppressed with an immense load, implacably refuses to forgive even the smallest offenses to men like himself? So far as regards the words, the kingdom of heaven here denotes the spiritual condition of the Church; as if Christ had said, that the state of matters between God and men, in regard to the soul and the nature of spiritual life, is the same as between an ordinary or earthly master and his servants, in regard to money and the affairs of the present life.

Therefore is the kingdom of heaven likened - The phrase, "the kingdom of heaven," here has reference to the church, or to the way in which God will deal with his people. "It shall be in my church as it was with a certain king; or God will deal with the members of his church as a certain king did with his servants." See the notes at Matthew 3:2. This parable (see Matthew 13:3) is related to show the duty of forgiving others. It is not necessary to suppose that it was a true narrative, but only that it illustrated the truth which he was teaching. At the same time it may be true that such an occurrence really took place.
Would take account of his servants - To take account means to reckon, to settle up affairs. The word "servants" here means, probably, petty princes, or, more likely, collectors of the revenue or taxes. Among the ancients kings often farmed out, or sold for a certain sum, the taxes of a particular district or province. Thus, when Judea was subject to Egypt or Rome, the kings frequently sold to the high priest the taxes to be raised from Judea on condition of a much smaller sum being paid to them. This secured to them a certain sum, but it gave occasion to much oppression in the collection of the taxes. It is probable that some such persons are intended by the word servants.

Therefore is the kingdom - In respect to sin, cruelty, and oppression, God will proceed in the kingdom of heaven (the dispensation of the Gospel) as he did in former times; and every person shall give an account of himself to God. Every sin is a debt contracted with the justice of God; men are all God's own servants; and the day is at hand in which their Master will settle accounts with them, inquire into their work, and pay them their wages. Great Judge! what an awful time must this be, when with multitudes nothing shall be found but sin and insolvency!
By servant, in the text, we are to understand, a petty king, or tributary prince; for no hired servant could possibly owe such a sum as is here mentioned.

Therefore is the kingdom of heaven,.... The Gospel church state, or the church of Christ under the Gospel dispensation, and the methods of God's dealings in it;
likened unto a certain king: or "a man", "a king", pointing either to Christ, the king Messiah, who is King of kings, and Lord of lords, the King of saints and churches; who, as God, has a natural kingdom of providence, and as man and Mediator, a kingdom of grace; and will have a more visibly glorious one, both in this world and in the other; or rather, the Father of Christ, as appears from the application of the parable, in Matthew 18:35, who is the living God, and everlasting King: whose is the kingdom of nature, grace, and glory:
which would take account of his servants; not all mankind, though these are all in a sense his servants, and accountable to him; nor only ministers of the Gospel, who are so in an eminent and peculiar sense, and must give an account to God of their time and talents, and souls committed to them; but all that bear the Christian name, that are professors of religion, that are either really or nominally the subjects and servants of God. These, it is sometimes the will and pleasure of God, to "take account of": not of their persons, or number, but of their conduct and behaviour; which, as it will be more fully done at death, or at judgment, so sometimes is taken in this life: God sometimes calls, and brings, professors of religion to an account, and reckons with them by afflictive dispensations of providence; when he puts them upon reflecting how they have spent their time, made use of their talents and gifts, and have behaved in their families, and in the world, and church; or by dealing roundly with men's consciences, awakening and convincing them of their sins, of omission and commission, which seems to be intended here.

Therefore--"with reference to this matter."
is the kingdom of heaven likened unto a certain king, which would take account of his servants--or, would scrutinize the accounts of his revenue collectors.

Therefore is the kingdom of heaven likened. The Lord next enforces the great doctrine of forgiveness to our fellow-man in a parable.
To a certain king, which would take account of his servants. The king is the Lord, the servants those who profess to serve him as King; the kingdom is his church on earth, but reaching beyond the earth.

Therefore - In this respect.