Introduction:
The Parable of the Unforgiving Servant is a poignant teaching of Jesus Christ found in the Gospel of Matthew, specifically in Matthew 18:21-35. This parable is a profound illustration of the necessity of forgiveness in the life of a believer and underscores the boundless mercy of God compared to human reluctance to forgive.

Context:
The parable is delivered in response to a question posed by the Apostle Peter. Peter asks Jesus, "Lord, how many times shall I forgive my brother who sins against me? Up to seven times?" (Matthew 18:21). Jesus replies, "I tell you, not just seven times, but seventy-seven times!" (Matthew 18:22). This response sets the stage for the parable, emphasizing the limitless nature of forgiveness expected from followers of Christ.

Narrative:
In the parable, Jesus describes a king who wishes to settle accounts with his servants. One servant is brought to him who owes an astronomical debt of ten thousand talents, a sum impossible to repay. The king orders that the servant, along with his family and possessions, be sold to repay the debt. The servant falls on his knees, pleading for patience and promising to repay everything. Moved by compassion, the king forgives the entire debt and releases him.

However, upon leaving, this same servant encounters a fellow servant who owes him a hundred denarii, a much smaller amount. Despite his fellow servant's pleas for patience, the unforgiving servant refuses and has him thrown into prison until the debt is paid. Other servants witness this and report it to the king, who, in anger, revokes the forgiveness and hands the unforgiving servant over to the jailers until he can repay all he owes.

Theological Significance:
The parable serves as a stark reminder of the grace and mercy that God extends to humanity. The king represents God, whose forgiveness of the servant's massive debt symbolizes the forgiveness of sin offered through Christ. The servant's inability to forgive a minor debt highlights the human tendency to withhold forgiveness, despite having received divine mercy.

The parable also illustrates the principle that forgiveness is not merely a suggestion but a commandment for those who have experienced God's grace. Jesus concludes the parable with a solemn warning: "This is how My Heavenly Father will treat each of you unless you forgive your brother from your heart" (Matthew 18:35). This underscores the expectation that believers must forgive others as they have been forgiven.

Moral and Ethical Implications:
The parable challenges believers to examine their own hearts and attitudes towards forgiveness. It calls for a reflection on the magnitude of God's forgiveness and the corresponding responsibility to extend that forgiveness to others. The unforgiving servant's fate serves as a cautionary tale about the spiritual peril of harboring unforgiveness.

Practical Application:
In practical terms, the parable encourages believers to cultivate a spirit of forgiveness in their daily lives. It serves as a reminder that forgiveness is a reflection of God's character and a testament to the transformative power of His grace. By forgiving others, believers demonstrate their understanding of the Gospel and their commitment to living out its principles.

Conclusion:
The Parable of the Unforgiving Servant remains a timeless teaching on the importance of forgiveness, urging believers to emulate the mercy of God in their interactions with others. Through this parable, Jesus calls His followers to a higher standard of love and grace, reflecting the heart of the Gospel message.