If thou count me therefore a partner, receive him as myself. If he hath wronged thee, or oweth thee ought, put it on mine account; I Paul have written [it] with mine own hand, I will repay it: albeit I do not say to thee how thou owest unto me even thine own self besides. Philemon 1:17-19
Paul voluntarily proposed to assume the debt of Onesimus in order that the guilty one might be spared the disgrace of punishment, and might again enjoy the privileges he had forfeited. "If thou count me therefore a partner," he wrote to Philemon, "receive him as myself. If he hath wronged thee, or oweth thee aught, put it on mine account; I Paul have written it with mine own hand, I will repay it."
How fitting an illustration of the love of Christ for the repentant sinner! The servant who had defrauded his master had nothing with which to make restitution. The sinner who has robbed God of years of service has no means of canceling the debt. Jesus interposes between the sinner and God, saying, I will pay the debt. Let the sinner be spared; I will suffer in his stead. (The Acts of the Apostles, 458)
Reflection: I am sure that if you are honest with yourself, it becomes clear that we could never begin to pay the debt that we owe Jesus. And yet He freely cancels our debts. When we have that kind of love which only comes from above, we will forgive others that despise and mistreat us.