John Calvin 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)

The kingdom of heaven is compared. Since it is difficult to incline us to mercy, and since we are quickly overcome by weariness, particularly when we have to bear with many faults of brethren, our Lord confirms this doctrine with a most appropriate parable. The substance of this parable is that those who will not yield to pardon the faults of brethren make a very poor judgment for themselves and subject themselves to a very hard and severe law, for they will find God to be equally stern and inexorable towards themselves.

The resemblance mainly consists of three parts: the master is contrasted with the servant, the large sum of money with small or ordinary sums, and extraordinary kindness with extreme cruelty. By paying attention to these three points, it will be easy to ascertain Christ’s meaning.

For what are we, if we are compared with God? And how large is the sum that every one of us owes to God? Lastly, how inconsiderable are the offenses with which brethren are chargeable towards us, if we take into account our obligation to God? How poorly, then, does that man deserve the compassion of God, who, though oppressed with an immense load, implacably refuses to forgive even the smallest offenses to men like himself?

Regarding the words themselves, the kingdom of heaven here denotes the spiritual condition of the Church. It is as if Christ had said that the relationship between God and humans, concerning the soul and the nature of spiritual life, is the same as that between an ordinary or earthly master and his servants, concerning money and the affairs of the present life.