My heavenly Father. — The adjective is slightly different in form from that commonly used, suggesting rather the thought of the “Father in heaven.”
Do also unto you. — The words cut through the meshes of many theological systems by which men have deceived themselves. Men have trusted in the self-assurance of justification, in the absolving words of the priest, as though they were final and irreversible. The parable teaches that the debt may come back. If faith does not work by love, it ceases to justify. If the man bind himself once again to his old evil nature, the absolution is annulled. The characters of the discharge are traced (to use another similitude) as in sympathetic ink, and appear or disappear according to the greater or less glow of the faith and love of the pardoned debtor.
From your hearts. — A verbal, formal forgiveness does not satisfy the demands of the divine righteousness. God does not so forgive, neither should man.
Every one his brother their trespasses. — The two last words are not in some of the best MSS., and have probably been added to make the verse correspond with Matthew 6:14-15.