A.T. Robertson Commentary Philemon 1:18

"But if he hath wronged the at all, or oweth [thee] aught, put that to mine account;" — Philemon 1:18 (ASV)

But if he hath wronged thee at all (ε δε τ ηδικησε σε). Condition of the first class, assumed to be true. Onesimus did wrong (ηδικησε, first aorist active indicative of αδικηο, to wrong, without justice). He had probably robbed Philemon before he ran away.

Or oweth (η οφειλε). Delicate way of putting the stealing.

Put that to mine account (τουτο εμο ελλογα). Present active imperative of ελλογαω. In the Koine verbs in -εω often appear in -αω like ελεεω, ελεαω. So with ελλογεω as ελλογαω, late verb in inscriptions and papyri (Deissmann, Light, etc., p. 84), though in N.T. only here and Ro 5:13. It means to set to one's account.