Sin always creates a deficit. Sin is always a deduction. Sin is expensive. Very costly.

When Jesus teaches us to pray for forgiveness of our debts, he’s teaching us to ask God to cover the bill. We can’t ask for forgiveness of a debt we don’t think we owe. In order to honestly pray for forgiveness of our debts, we must first own them. Name them. This requires more than a tacit admission of sin. Rather, it necessitates an active recognition of our sins. A specific list. We will much more readily forsake something we have honestly named.

Second, naming our debts gives us a greater understanding of how much we owe. We get a better grasp of the costliness of our sin and the grace of God in Jesus that he is willing to cover the entire cost. As a matter of fact, Jesus demonstrated this reality when, having been asked to have dinner at a Pharisee’s house, was approached by a woman who washed his feet with her hair and some very expensive perfume, mixed with her tears. The Pharisee, seeing that Jesus did not stop the woman, viewed this as a failed test: if Jesus had known what kind of woman this was, he would have stopped her. Surely Jesus couldn’t be a prophet and let this sort of thing happen.

Now when the Pharisee who had invited him saw this, he said to himself, “If this man were a prophet, he would have known who and what sort of woman this is who is touching him, for she is a sinner.” And Jesus answering said to him, “Simon, I have something to say to you.” And he answered, “Say it, Teacher.”

luke 7:39-40, ESV

Before we get to Jesus’ longer answer to the Pharisee’s question, we can’t overlook that Jesus answered the Pharisee who “said to himself.” Jesus didn’t even have to hear the question out loud to know what Simon was thinking! Of course he knew the woman who knelt at his feet! Now hear Jesus’ response:

“A certain moneylender had two debtors. One owed five hundred denarii, and the other fifty. When they could not pay, he cancelled the debt of both. Now which of them will love him more?” Simon answered, “The one, I suppose, for whom he cancelled the larger debt.” And he said to him, “You have judged rightly.” Then turning toward the woman he said to Simon, “Do you see this woman? I entered your house; you gave me no water for my feet, but she has wet my feet with her tears and wiped them with her hair. You gave me no kiss, but from the time I came in she has not ceased to kiss my feet. You did not anoint my head with oil, but she has anointed my feet with ointment. Therefore I tell you, her sins, which are many, are forgiven—for she loved much. But he who is forgiven little, loves little.” And he said to her, “Your sins are forgiven.” Then those who were at table with him began to say among themselves, “Who is this, who even forgives sins?” And he said to the woman, “Your faith has saved you; go in peace.”

Luke 7:41-50, ESV

Don’t be afraid to list your sins. And when you realize how much he has forgiven you, your worship will be like expensive perfume poured out on Jesus’ feet. Others may think you’re out of control, your worship unwarranted, your prayers uncalled for.

They aren’t.

He who is forgiven little, loves little.