A.T. Robertson Commentary Luke 7:47

"Wherefore I say unto thee, Her sins, which are many, are forgiven; for she loved much: but to whom little is forgiven, [the same] loveth little." — Luke 7:47 (ASV)

Are forgiven (αφεωντα). Doric perfect passive form. See Lu 5:21,23.

For she loved much (οτ ηγαπησεν πολυ). Illustration or proof, not reason for the forgiveness. Her sins had been already forgiven and remained forgiven.

But to whom little is forgiven, the same loveth little (Hω δε ολιγον αφιετα ολιγον αγαπα). This explanation proves that the meaning of οτ preceding is proof, not cause.