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Vine's Expository Dictionary of NT Words
"that which is owned" (see Note, below), is translated "debt" in Matthew 18:32; in the plural, "dues," Romans 13:7; "(her) due," 1 Corinthians 7:3 , of conjugal duty: some texts here have opheilomenen (eunoian) "due (benevolence)," AV; the context confirms the RV. See DUE.
a longer form of No. 1, expressing a "debt" more concretely, is used (a) literally, of that which is legally due, Romans 4:4; (b) metaphorically, of sin as a "debt," because it demands expiation, and thus payment by way of punishment, Matthew 6:12 .
"a loan" (akin to danos, "a gift"), is translated "debt" in Matthew 18:27 (RV, marg., "loan"), of the ten thousand talents debtor. Cp. daneizo, "to lend," and daneistes, "a money-lender, a creditor."Note: In Matthew 18:30 , opheilo, "to owe," is translated "debt" in the AV (RV, "that which was due."). See DUE.
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Vines, W. E., M. A. Entry for 'Debt'. Vine's Expository Dictionary of NT Words. https://www.studylight.org/dictionaries/eng/ved/d/debt.html. 1940.