Charles Ellicott 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... —Beyond the direct teaching of the parable, it is also interesting in its form. It is, in some sense, an advance on the parables of chapter 13, as it more fully brings out human interests and is thus more in the style of the parables characteristic of St. Luke.