Charles Ellicott 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)

If he hath wronged thee.—More accurately, If he wronged you, evidently referring to the time of Onesimus’ escape. “If he oweth thee ought” is similarly, in all probability, an allusion to some theft at the same time, couched in a hypothetical form, but implying no doubt as to the fact.

Put that on mine account.—Compare a similar commercial metaphor in Philippians 4:15-17, and see the note there. It is strangely out of character with the whole tone of the Apostolic life to imagine (as some commentators have done) a regular debtor and creditor account between Philemon and St. Paul.