Albert Barnes Commentary Matthew 18:23

"Therefore is the kingdom of heaven likened unto a certain king, who would make a reckoning with his servants." — Matthew 18:23 (ASV)

Therefore is the kingdom of heaven likened, etc. This phrase refers to the church, or to the way in which God will deal with His people. It will be in the 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 Barnes on Matthew 3:2).

This parable (Matthew 13:3) is told 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. 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 province. For example, 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 led to much oppression in the collection of the taxes. It is probable that such persons are intended by the word servants.