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And what a light is shed on the gospel idea of making reparation to God by means of a substitute, according to this earthly analogy! How finely the apostle here follows in the footsteps of Him who, on a higher plane, offered Himself as pledge or pawn for us who had failed to render the service that was due! Sin is no doubt much more than debt, but it is debt in so far as human defalcations stand in the account with God. Through melancholy faithlessness and dereliction and apostasy toward Him, what debts have been accumulating beyond all human power to liquidate! Neither regrets nor promises can here avail. Debts must be paid, if they would creditably be written off. The grace of the Lord Jesus admits of Him being debited. To the trusting soul He says: "I am your written and covenant surety"; and so far as sin is a load of debt to God, it is His alone to say: "Put this down to My account. I will repay." Not as if there were any transference of moral qualities, or confusion of merit. Human guilt or blameworthiness can never be transferred to Christ, only imputed or reckoned to His account. What is actually transferred is the liability. And so must Christ's merit be ever His own — its benefits only can be transferred, when it itself is imputed or put to any human account. In this sense Christ is ever holding Himself forth as able and ready to bear away the burden of human debt, and cancel sin, in the account of any soul with God.

(A. H. Drysdale, M. A.)

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KJV: If he hath wronged thee, or oweth thee ought, put that on mine account;

WEB: But if he has wronged you at all, or owes you anything, put that to my account.