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I. Sin considered as a DEBT to God.

1. A debt is what we owe.

2. We have failed to discharge it.

3. Let us glance at some items in the account.

(1)  Wrong to the property of our neighbour;

(2)  To his reputation;

(3)  To his person.

4. Sins as debts

(1)  are entered in God's books.

(2)  They increase.

(3)  Can never be discharged.

(4)  They cannot be transferred to any fellow creature.

(5)  They cannot be escaped by lapse of years or change of residence.

(6)  Payment will be claimed.

II. THE DEBTS OF GOD'S PARDONED CHILDREN.

III. Our FATHER'S FORGIVENESS.

1. Absolute.

2. Immediate.

3. Complete.

IV. PRAYER FOR PARDON. Includes —

1. Conviction of guilt.

2. Contrition.

3. Confession.

4. Purpose of reformation.

V. FORGIVENESS OF ONE ANOTHER.

1. Human forgiveness.

2. Human forgiveness a condition of the Divine.There can be no genuine prayer for pardon unless we cultivate a forgiving spirit: —

1. Pardon is always linked with repentance of sins, and these include an unforgiving spirit.

2. Faith in God's mercy is incompatible with unmercifulness in ourselves.

3. Gratitude to God for pardon received or expected prompts forgiveness of others.

4. This prayer includes those who wrong us.

5. It is the prayer of a child of God.

(Newman Hall, LL. B.)

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KJV: And forgive us our debts, as we forgive our debtors.

WEB: Forgive us our debts, as we also forgive our debtors.