Matthew 6:12

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 ... - 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.

6:12 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.