And forgive us our debts Here it may be proper that we should be reminded of what I said a little before, that Christ, in arranging the prayers of his people, did not consider which was first or second in order. It is written, that our prayers are as it were a wall which hinders our approach to God, (Isaiah 59:2,) or a cloud which prevents him from beholding us, (Isaiah 44:22,) and that "he hath covered himself with a cloud, that our prayer should not pass through," (Lamentations 3:44.) We ought always, therefore, to begin with the forgiveness of sins: for the first hope of being heard by God beams upon us, when we obtain his favor; and there is no way in which he is "pacified toward us," (Ezekiel 16:63,) but by freely pardoning our sins. Christ has included in two petitions all that related to the eternal salvation of the soul, and to the spiritual life: for these are the two leading points of the divine covenant, in which all our salvation consists. He offers to us a free reconciliation by "not imputing our sins," (2-Corinthians 5:19,) and promises the Spirit, to engrave the righteousness of the law on our hearts. We are commanded to ask both, and the prayer for obtaining the forgiveness of sins is placed first. In Matthew, sins are called debts, because they expose us to condemnation at the tribunal of God, and make us debtors; nay more, they alienate us entirely from God, so that there is no hope of obtaining peace and favor except by pardon. And so is fulfilled what Paul tells us, that "all have sinned, and come short of the glory of God," (Romans 3:23,) "that every mouth may be stopped, and all the world may become guilty before God," (Romans 3:19.) For, though the righteousness of God shines, to some extent, in the saints, yet, so long as they are surrounded by the flesh, they lie under the burden of sins. None will be found so pure as not to need the mercy of God, and if we wish to partake of it, we must feel our wretchedness. Those who dream of attaining such perfection in this world, as to be free from every spot and blemish, not only renounce their sins, but renounce Christ himself, from whose Church they banish themselves. For, when he commands all his disciples to betake themselves to him daily for the forgiveness of sins, every one, who thinks that he has no need of such a remedy, is struck out of the number of the disciples. Now, the forgiveness, which we here ask to be bestowed on us, is inconsistent with satisfaction, by which the world endeavors to purchase its own deliverance. For that creditor is not said to forgive, who has received payment and asks nothing more,--but he who willingly and generously departs from his just claim, and frees the debtor The ordinary distinction between crime and punishment has no place here: for debts unquestionably mean liability to punishment. If they are freely forgiven us, all compensations must disappear. And there is no other meaning than this in the passage of Luke, though he calls them sins: for in no other way does God grant the pardon of them, than by removing the condemnation which they deserve. As we forgive our debtors This condition is added, that no one may presume to approach God and ask forgiveness, who is not pure and free from all resentment. And yet the forgiveness, which we ask that God would give us, does not depend on the forgiveness which we grant to others: but the design of Christ was, to exhort us, in this manner, to forgive the offenses which have been committed against us, and at the same time, to give, as it were, the impression of his seal, to ratify the confidence in our own forgiveness. Nor is any thing inconsistent with this in the phrase used by Luke, kai gar, for we also Christ did not intend to point out the cause, but only to remind us of the feelings which we ought to cherish towards brethren, when we desire to be reconciled to God. And certainly, if the Spirit of God reigns in our hearts, every description of ill-will and revenge ought to be banished. The Spirit is the witness of our adoption, (Romans 8:16,) and therefore this is put down simply as a mark, to distinguish the children of God from strangers. The name debtors is here given, not to those who owe us money, or any other service, but to those who are indebted to us on account of offenses which they have committed.

And forgive us our debts - The word "debts" is used here figuratively.
It does not mean "literally" that we are "debtors to God," but that our sins have a resemblance to debts. Debtors are those who are bound to others for some claim in commercial transactions; for something which we have had, and for which we are bound to pay according to contract. "Literally" there can be no such transaction between God and us. It must be used figuratively. We have not met the claims of law. We have violated its obligations. We are exposed to its penalty. We are guilty, and God only can forgive, in the same way as none but a "creditor" can forgive a debtor. The word "debts" here, therefore, means "sins," or offences against God - offences which none but God can forgive. In the parallel place in Luke 11:4, the word sins is used. The measure by which we may expect forgiveness is that which we use in reference to others See Psalm 18:25-26; Matthew 18:23; Mark 11:26; Luke 11:4.
This is the invariable rule by which God dispenses pardon He that comes before him unwilling to forgive, harboring dark and revengeful thoughts, how can he expect that God will show him that mercy which he is unwilling to show to others? It is not, however, required that we should forgive "debts" in a pecuniary sense. To them we have a right, though they should not be pushed with an overbearing and oppressive spirit; not so as to sacrifice the feelings of mercy in order to secure the claims of justice. No one has a right to oppress; and when a debt cannot be paid, or when it would greatly distress a debtor's wife and children, or a widow and an orphan, or when calamity has put it out of the power of an honest man to pay the debt, the spirit of Christianity requires that it should be forgiven. To such cases this petition in the Lord's prayer doubtless extends. But it was probably intended to refer principally to injuries of character or person which we have received from others. If we cannot from the heart forgive them, we have the assurance that God will never forgive us.

And forgive us our debts - Sin is represented here under the notion of a debt, and as our sins are many, they are called here debts. God made man that he might live to his glory, and gave him a law to walk by; and if, when he does any thing that tends not to glorify God, he contracts a debt with Divine Justice, how much more is he debtor when he breaks the law by actual transgression! It has been justly observed, "All the attributes of God are reasons of obedience to man; those attributes are infinite; every sin is an act of ingratitude or rebellion against all these attributes; therefore sin is infinitely sinful."
Forgive us - Man has nothing to pay: if his debts are not forgiven, they must stand charged against him for ever, as he is absolutely insolvent. Forgiveness, therefore, must come from the free mercy of God in Christ: and how strange is it we cannot have the old debt canceled, without (by that very means) contracting a new one, as great as the old! but the credit is transferred from Justice to Mercy. While sinners we are in debt to infinite Justice; when pardoned, in debt to endless Mercy: and as a continuance in a state of grace necessarily implies a continual communication of mercy, so the debt goes on increasing ad infinitum. Strange economy in the Divine procedure, which by rendering a man an infinite debtor, keeps him eternally dependent on his Creator! How good is God! And what does this state of dependence imply? A union with, and participation of, the fountain of eternal goodness and felicity!
As we forgive our debtors - It was a maxim among the ancient Jews, that no man should lie down in his bed, without forgiving those who had offended him. That man condemns himself to suffer eternal punishment, who makes use of this prayer with revenge and hatred in his heart. He who will not attend to a condition so advantageous to himself (remitting a hundred pence to his debtor, that his own creditor may remit him 10,000 talents) is a madman, who, to oblige his neighbor to suffer an hour, is himself determined to suffer everlastingly! This condition of forgiving our neighbor, though it cannot possibly merit any thing, yet it is that condition without which God will pardon no man. See Matthew 6:14, Matthew 6:15.

And forgive us our debts,.... Nothing is more frequent in the Jewish writings than to call sins "debts"; and the phrase, of forgiving, is used both of God and men. Thus the prayer of Solomon is paraphrased (y) by the Targumist:
"and hear thou the petition of thy servant, and of thy people Israel, which they shall make before this place; and do thou receive it from the place of the house of thy Shekinah, from heaven; and do thou accept their prayer , "and forgive their debts".''
So Joseph's brethren signify to him, that it was their father's orders to say unto him, "forgive, I pray thee now, the trespass of thy brethren, and their sin"; which is rendered by the Chaldee paraphrasts (z) , "forgive the debts" of thy brethren, and their sins. Accordingly, by "debts" are meant sins here, as appears from Luke 11:4 where it is read, "and forgive us our sin". These are called "debts"; not because they are so in themselves, for then it would be right to do them; debts should be paid; they are not debts we owe to God, but are so called, because on account of them we owe satisfaction to the law and justice of God: the proper debts we owe to God are love, obedience, and gratitude; and in default of these, we owe the debt of punishment. Now these debts are numerous, and we are incapable of paying, nor can any mere creature pay them for us; wherefore, we are directed to pray, that God would forgive them, or remit the obligation to punishment we lie under, on account of sin. This petition supposes a sense, acknowledgment, and confession of sin, and of inability to make satisfaction for it; and that God only can forgive it, who does, for Christ's sake, and on account of his blood, sacrifice, and satisfaction: what is here requested is a manifestation and application of pardon to the conscience of a sensible sinner; which, as it is daily needed, is daily to be asked for. The argument, or reason used, is,
as we forgive our debtors; which is to be understood not so much of pecuniary debtors, though they are to be forgiven, when poor and unable to pay; but of such who have offended, or done real injuries to others, either by word or deed: the injuries of enemies, the unkindness of friends, all sorts of offences, are to be forgiven by us; and not only so, but we are to pray to God to forgive them also. Now this is mentioned, not as if our forgiving others is the cause of God's forgiving us, or the model of it, or as setting him an example, or as if his and our forgiving were to be compared together, since these will admit of no comparison; but this is an argument founded upon God's own promise and grace, to forgive such who have compassion on their fellow creatures.
(y) Targum in 2 Chron. vi. 21. (z) Targum Onkelos & Jonah. ben Uzziel in Genesis. l. 17. Vid. Targum in 1 Chron. iv. 18. & in Cant. i. 1. & in Genesis. iv. 13. & passim.

And forgive us our debts--A vitally important view of sin, this--as an offense against God demanding reparation to His dishonored claims upon our absolute subjection. As the debtor in the creditor's hand, so is the sinner in the hands of God. This idea of sin had indeed come up before in this discourse--in the warning to agree with our adversary quickly, in case of sentence being passed upon us, adjudging us to payment of the last farthing, and to imprisonment till then (Matthew 5:25-26). And it comes up once and again in our Lord's subsequent teaching--as in the parable of the creditor and his two debtors (Luke 7:41, &c.), and in the parable of the unmerciful debtor (Matthew 18:23, &c.). But by embodying it in this brief model of acceptable prayer, and as the first of three petitions more or less bearing upon sin, our Lord teaches us, in the most emphatic manner conceivable, to regard this view of sin as the primary and fundamental one. Answering to this is the "forgiveness" which it directs us to seek--not the removal from our own hearts of the stain of sin, nor yet the removal of our just dread of God's anger, or of unworthy suspicions of His love, which is all that some tell us we have to care about--but the removal from God's own mind of His displeasure against us on account of sin, or, to retain the figure, the wiping or crossing out from His "book of remembrance" of all entries against us on this account.
as we forgive our debtors--the same view of sin as before; only now transferred to the region of offenses given and received between man and man. After what has been said on Matthew 5:7, it will not be thought that our Lord here teaches that our exercise of forgiveness towards our offending fellow men absolutely precedes and is the proper ground of God's forgiveness of us. His whole teaching, indeed--as of all Scripture--is the reverse of this. But as no one can reasonably imagine himself to be the object of divine forgiveness who is deliberately and habitually unforgiving towards his fellow men, so it is a beautiful provision to make our right to ask and expect daily forgiveness of our daily shortcomings and our final absolution and acquittal at the great day of admission into the kingdom, dependent upon our consciousness of a forgiving disposition towards our fellows, and our preparedness to protest before the Searcher of hearts that we do actually forgive them. (See Mark 11:25-26). God sees His own image reflected in His forgiving children; but to ask God for what we ourselves refuse to men, is to insult Him. So much stress does our Lord put upon this, that immediately after the close of this prayer, it is the one point in it which He comes back upon (Matthew 6:14-15), for the purpose of solemnly assuring us that the divine procedure in this matter of forgiveness will be exactly what our own is.
Sixth Petition:

Forgive us our debts, as we forgive, etc. Debts mean moral obligations unfulfilled--our shortcomings, our sins. Let it be noted with emphasis that God is asked to forgive us as we forgive others. We ask, in other words, that he may mete out to us what we measure to others.

And forgive us our debts, as we also forgive our debtors - Give us, O Lord, redemption in thy blood, even the forgiveness of sins: as thou enablest us freely and fully to forgive every man, so do thou forgive all our trespasses.