Matthew 6:12

Verse 12. And forgive us our debts, etc. The word debts is here used 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.