Luke 7:41-43 - 41 “A moneylender had two debtors: one owed five hundred [a]denarii, and the other fifty. 42 When they were unable to repay, he graciously forgave them both. So which of them will love him more?” 43 Simon answered and said, “I suppose the one whom he forgave more.” And He said to him, “You have judged correctly.” NASB
The Pharisee, instead of rejoicing in the tokens of the woman's repentance, confined his thoughts to her former bad character. But without free forgiveness none of us can escape the wrath to come; this our gracious Saviour has purchased with his blood, that he may freely bestow it on every one that believes in him.
Christ, by a parable, forced Simon to acknowledge that the greater sinner this woman had been, the greater love she ought to show to Him when her sins were pardoned. Learn here, that sin is a debt; and all are sinners, are debtors to Almighty God. Some sinners are greater debtors; but whether our debt be more or less, it is more than we are able to pay.
God is ready to forgive; and his Son having purchased pardon for those who believe in him, his gospel promises it to them, and his Spirit seals it to repenting sinners, and gives them the comfort. Let us keep far from the proud spirit of the Pharisee, simply depending upon and rejoicing in Christ alone, and so be prepared to obey him more zealously, and more strongly to recommend him unto all around us.
The more we express our sorrow for sin, and our love to Christ, the clearer evidence we have of the forgiveness of our sins. What a wonderful change does grace make upon a sinner's heart and life, as well as upon his state before God, by the full remission of all his sins through faith in the Lord Jesus! - Matthew Henry's Concise Commentary
This is a parable: by "the creditor", God is meant, to whom men owe their beings, and the preservation of them, and all the mercies of life; and are under obligation to obedience and thankfulness: hence: no man can merit any thing of God, or pay off any old debt, by a new act of obedience, since all is due to him: by the "two debtors" are meant, greater and lesser sinners: all sins are debts, and all sinners are debtors; not debtors to sin, for then it would not be criminal, but lawful to commit sin, and God must be pleased with it, which he is not, and men might promise themselves impunity, which they cannot; but they are debtors to fulfil the law, and in case of failure, are bound to the debt of punishment: and of these debtors and debts, some are greater, and others less; not but that they, are all equally sinners in Adam, and equally guilty and corrupted by his transgression; and the same seeds of sin are in the hearts of all men, and all sin is committed against God, and is a breach of his law, and is mortal, or deserving of death, even death eternal; but then as some commands are greater, and others less, so must their transgressions be: sin more immediately committed against God, is greater than that which is committed against our neighbour; and besides, the circumstances of persons and things differ, which more or less aggravate the offence. - Gill's Exposition of the Entire Bible