Jesus pays the debt

Phil. 17-19 If thou count me therefore a partner, receive him as myself.
18 If he hath wronged thee, or oweth [thee] ought, put that on mine account;
19 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.
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. {AA 458.2}