Therefore is the kingdom of heaven likened ... - The phrase, “the kingdom of heaven,” here has reference to the church, or to the way in which God will deal with his people. “It shall be in my church as it was with a certain king; or God will deal with the members of his church as a certain king did with his servants.” See the notes at Matthew 3:2. This parable (see Matthew 13:3) is related to show the duty of forgiving others. It is not necessary to suppose that it was a true narrative, but only that it illustrated the truth which he was teaching. At the same time it may be true that such an occurrence really took place.
Would take account of his servants - To take account means to reckon, to settle up affairs. The word “servants” here means, probably, petty princes, or, more likely, collectors of the revenue or taxes. Among the ancients kings often farmed out, or sold for a certain sum, the taxes of a particular district or province. Thus, when Judea was subject to Egypt or Rome, the kings frequently sold to the high priest the taxes to be raised from Judea on condition of a much smaller sum being paid to them. This secured to them a certain sum, but it gave occasion to much oppression in the collection of the taxes. It is probable that some such persons are intended by the word servants.