Matthew Henry presents a rigorous treatment of the Gospel, describing sin as a debt, as found in Matthew 6:12. He says: "This similitude, which represents sin as a debt, and the pardon of sin as the forgiving of that debt, our Saviour often used: and it is a proper one, and very significant." This first part answers the questions of how we are in debt to God, what kind of debt sin is, what kind of debtors sinners are, and the danger of these debts. The second part covers what is included in the forgiveness of sin as a debt, why we have hope for it, and what is required of us. The third part gives six applications. This hard to find sermon is sure to interest anyone looking into the heart of Christianity.