Matthew 18:23

KJV

Therefore is the kingdom of heaven likened unto a certain king, which would take account of his servants.

KJV (with Strong's)

Therefore {G1223}{G5124} is the kingdom {G932} of heaven {G3772} likened {G3666} unto a certain {G444} king {G935}, which {G3739} would {G2309} take {G4868} account {G3056} of {G3326} his {G846} servants {G1401}.

Complete Jewish Bible

Because of this, the Kingdom of Heaven may be compared with a king who decided to settle accounts with his deputies.

Berean Standard Bible

Because of this, the kingdom of heaven is like a king who wanted to settle accounts with his servants.

American Standard Version

Therefore is the kingdom of heaven likened unto a certain king, who would make a reckoning with his servants.

Commentary

### SUMMARY
Matthew 18:23 serves as the pivotal introductory verse to the Parable of the Unforgiving Servant, a profound teaching by Jesus that immediately follows Peter's question regarding the limits of forgiveness. This verse establishes the setting within the "kingdom of heaven," presenting a scenario where a king initiates an audit of his servants' accounts, thereby laying the groundwork for a dramatic revelation of immense debt and the subsequent lesson on divine and human forgiveness.

### CONTEXT
* **Literary Context:** Matthew 18 is often referred to as the "Discourse on Community Life," focusing on the principles governing relationships within the nascent Christian community. Prior to this parable, Jesus addresses topics such as humility ([Matthew 18:1-5](/matthew/18-1-5 "Matthew 18:1-5 - Humility Like a Child")), avoiding stumbling blocks ([Matthew 18:6-9](/matthew/18-6-9 "Matthew 18:6-9 - Warning Against Causing Others to Stumble")), and the importance of seeking the lost ([Matthew 18:10-14](/matthew/18-10-14 "Matthew 18:10-14 - The Parable of the Lost Sheep")). The immediate catalyst for the parable in [Matthew 18:23](/matthew/18-23 "Matthew 18:23 - The Parable of the Unforgiving Servant Begins") is Peter's direct question in [Matthew 18:21](/matthew/18-21 "Matthew 18:21 - Peter Asks About Forgiveness") about how many times he should forgive a brother, to which Jesus famously responds, "Until seventy times seven" in [Matthew 18:22](/matthew/18-22 "Matthew 18:22 - Jesus' Answer on Forgiveness"). The introductory "Therefore" (G1223 diá, G5124 toûto) in verse 23 explicitly links the parable as an illustrative explanation of this radical call to unlimited forgiveness, demonstrating its foundation within the divine economy of the kingdom.
* **Historical & Cultural Context:** The imagery of a king taking account of his servants was a common and relatable scenario in the ancient Near East and the Roman world. Kings and wealthy landowners often employed stewards or administrators (servants, G1401 doûlos) to manage their vast estates, collect taxes, or oversee various enterprises. These servants were expected to be accountable for the resources entrusted to them, and periodic reckonings were a standard practice to ensure proper management and to settle outstanding debts. Such an audit could result in severe consequences for those found negligent or indebted, including imprisonment or forced labor. This cultural backdrop highlights the king's absolute authority (G935 basileús) and the servants' complete dependency and obligation, making the subsequent narrative of an unpayable debt and an unexpected act of mercy all the more striking to Jesus' original audience.
* **Key Themes:** This opening verse immediately introduces several crucial themes that permeate not only this parable but also the broader teachings of Jesus. First, the overarching theme of **The Kingdom of Heaven** (G932 basileía, G3772 ouranós) is central, as Jesus consistently used parables to reveal its nature and principles, as seen throughout [Matthew 13](/matthew/13 "Matthew 13 - Parables of the Kingdom"). Here, the kingdom is presented as a realm governed by divine principles of justice, mercy, and forgiveness. Second, the concept of **Divine Accountability** is powerfully established by the king's intention to "take account of his servants." This imagery underscores humanity's stewardship before God and the ultimate reckoning for how we live and manage what has been entrusted to us, including our relationships and spiritual responsibilities. Finally, this verse sets the stage for the theme of **Radical Forgiveness**, which, though fully developed later in the parable, is the very reason Jesus tells this story, providing the divine framework for understanding the boundless forgiveness required of those who belong to the kingdom.

### EXPOSITION AND ANALYSIS
#### Key Word Analysis
* **Likened (Greek, _homoióō'_):** From G3666, meaning "to assimilate, i.e., compare; passively, to become similar." This verb indicates that the parable is a **simile**, drawing a comparison between the "kingdom of heaven" and the scenario of the king and his servants. It signals to the listener that the story is not a historical event but a didactic narrative designed to illustrate a spiritual truth about God's reign and our relationship to it. The kingdom is not *identical* to this worldly scenario, but it *operates on similar principles* concerning divine justice, mercy, and human accountability.
* **Kingdom (Greek, _basileía'_):** From G932, meaning "royalty, i.e., (abstractly) rule, or (concretely) a realm." In the phrase "kingdom of heaven," this refers not merely to a geographical territory but to the active, sovereign reign of God. It signifies God's kingly rule and the spiritual domain where His will is done. By likening this kingdom to a king taking account, Jesus immediately places the subsequent lesson on forgiveness within the ultimate context of God's sovereign authority and His dealings with humanity.
* **Take account (Greek, _synaírō logon'_):** A combination of G4868 (synaírō), meaning "to make up together, i.e., (figuratively) to compute (an account)," and G3056 (lógos), meaning "something said (including the thought); by implication, a topic... a computation." This phrase is a commercial or administrative term, literally meaning "to take up a reckoning" or "to settle an account." It vividly portrays a financial audit or a settling of debts. This emphasizes the king's serious intent to assess what is owed to him, setting the stage for the revelation of the enormous, unpayable debt that will be central to the parable's unfolding narrative.

#### Verse Breakdown
* **"Therefore is the kingdom of heaven likened unto a certain king,"**: This opening clause explicitly connects the parable to Jesus' preceding teaching on unlimited forgiveness. The "kingdom of heaven" is the subject, indicating that the following narrative will reveal something fundamental about God's sovereign rule and the principles that govern His spiritual domain. The use of "likened unto" (G3666 homoióō) clearly identifies this as a **parable**—a story designed to illustrate a deeper spiritual truth by drawing a comparison to a familiar human experience. The "certain king" (G935 basileús, G444 ánthrōpos) represents God, the ultimate sovereign.
* **"which would take account of his servants."**: This second clause immediately introduces the central action and conflict of the parable. The king's intention "to take account" (G4868 synaírō, G3056 lógos) signifies a moment of reckoning, a financial audit or settlement of debts owed by his "servants" (G1401 doûlos). This sets a tone of accountability and foreshadows the discovery of immense debt, which will then serve as the foundation for the parable's teaching on the radical nature of divine forgiveness and the corresponding expectation for human forgiveness.

#### Literary Devices
Matthew 18:23 primarily employs **Simile** and **Metaphor** within the overarching framework of a **Parable**. The verse begins with a clear **Simile** ("Therefore is the kingdom of heaven likened unto..."), explicitly comparing the abstract concept of God's reign to a concrete, relatable scenario involving a king and his servants. This comparison immediately signals to the audience that the narrative is not a literal event but a story designed to convey a spiritual truth. Within this simile, the "king" functions as a **Metaphor** for God, representing His absolute sovereignty, authority, and ultimate right to judge and demand accountability. Similarly, the "servants" serve as a **Metaphor** for humanity, highlighting our inherent obligation and accountability to God. The entire verse functions as the initial setup for the **Parable** of the Unforgiving Servant, a narrative form Jesus frequently used to teach profound theological truths in an accessible and memorable way, inviting listeners to engage with the story and discover its deeper spiritual meaning.

### THEOLOGICAL AND THEMATIC CONNECTIONS
Matthew 18:23, though brief, is pregnant with theological significance, establishing the foundational premise for understanding divine justice and mercy. By portraying God as a King who "takes account" of His servants, Jesus underscores the universal principle of divine accountability. Every individual stands as a servant before the sovereign God, entrusted with life, resources, and relationships, and will one day be called to give an account. This initial scene sets up the profound contrast between the immeasurable debt owed to God and the comparatively smaller debts owed between humans, thereby laying the groundwork for the radical call to forgiveness that is the core message of the parable. It highlights that our relationship with God is one of ultimate dependence and stewardship, where divine grace precedes and enables human compassion.

* [Romans 14:12](/romans/14-12 "Romans 14:12 - Accountability to God")
* [2 Corinthians 5:10](/2_corinthians/5-10 "2 Corinthians 5:10 - The Bema Seat Judgment")
* [Luke 12:48](/luke/12-48 "Luke 12:48 - To Whom Much Is Given")

### REFLECTION AND APPLICATION
Matthew 18:23 serves as a powerful reminder that our lives are lived under the watchful eye of a sovereign King, and a day of reckoning will surely come. The imagery of a king taking account of his servants should prompt deep introspection: Am I living as a faithful steward of the gifts, time, and relationships God has entrusted to me? Do I recognize my ultimate accountability to Him, not just for my actions, but for my attitudes, especially concerning forgiveness? This verse calls us to cultivate a posture of humility and readiness, understanding that our standing before God is not based on our own merit but on His boundless grace, which in turn compels us to extend grace to others. It challenges us to reflect on the immense spiritual debt we owe to God, preparing our hearts to grasp the magnitude of His forgiveness and to live out its implications in our daily interactions.

#### Questions for Reflection
* **In what areas of my life do I need to be more mindful of my accountability to God, my King?**
* **How does the concept of God "taking account" influence my perspective on my daily choices and relationships?**
* **What "debt" (whether financial, relational, or spiritual) do I recognize that I owe to God, and how does that understanding shape my response to His grace?**

### FAQ
**What does "the kingdom of heaven" mean in this context?**

Answer: In this context, "the kingdom of heaven" (G932 basileía, G3772 ouranós) refers to the active, sovereign reign of God, both present and future. It's not primarily a geographical place but the sphere where God's will is exercised and His authority is recognized. Jesus frequently used parables, like those in [Matthew 13](/matthew/13 "Matthew 13 - Parables of the Kingdom"), to illustrate the nature of this kingdom—its values, its principles, and how individuals are to live within it. Here, it introduces the divine context for the subsequent teaching on forgiveness, emphasizing that the principles of God's reign are foundational to how His subjects (servants) are to relate to one another.

**Why does Jesus use a parable about a king and servants?**

Answer: Jesus uses the relatable scenario of a king settling accounts with his servants because it was a common and easily understood cultural practice in His day. This imagery effectively communicates the absolute authority of the king (representing God) and the complete dependence and accountability of the servants (representing humanity). By choosing this metaphor, Jesus immediately establishes a framework of ultimate authority and universal accountability, preparing His audience to grasp the profound implications of divine judgment and mercy that will unfold in the rest of the parable. It makes abstract theological truths concrete and memorable.

**How does "taking account" relate to my life today?**

Answer: The king's act of "taking account" (G4868 synaírō, G3056 lógos) signifies a divine reckoning, a time when every individual will stand before God to give an account of their lives. For believers, this is not about earning salvation, but about stewardship and faithfulness. It reminds us that our lives are not our own, but are entrusted to us by God, and we are responsible for how we use our time, talents, resources, and relationships. This concept encourages a life of intentionality, integrity, and obedience, knowing that we are ultimately accountable to our heavenly King. It also sets the stage for understanding the immense spiritual debt we all owe to God due to sin, which is then graciously forgiven through Christ, compelling us to extend similar forgiveness to others.

### CHRIST-CENTERED FULFILLMENT
Matthew 18:23, by introducing the "kingdom of heaven likened unto a certain king, which would take account of his servants," powerfully foreshadows the ultimate reign and redemptive work of Jesus Christ. While the king in the parable represents God, the New Testament consistently reveals Jesus as the embodiment of this divine King and the administrator of His kingdom. He is the one through whom the kingdom of heaven has drawn near ([Matthew 4:17](/matthew/4-17 "Matthew 4:17 - Repent, for the Kingdom of Heaven Is At Hand")). Moreover, the Father has "entrusted all judgment to the Son" ([John 5:22](/john/5-22 "John 5:22 - The Father Has Entrusted All Judgment to the Son")), meaning it is Christ who will ultimately "take account" of His servants. He is the "King of kings and Lord of lords" ([Revelation 19:16](/revelation/19-16 "Revelation 19:16 - King of Kings and Lord of Lords")) who will return to establish His righteous rule fully and conduct the final reckoning ([Matthew 25:31-46](/matthew/25-31-46 "Matthew 25:31-46 - The Judgment of the Nations")). In Christ, the seemingly harsh reality of accountability is met with the boundless grace of the Gospel. He is the one who, as the Lamb of God, paid the immeasurable debt of our sin ([John 1:29](/john/1-29 "John 1:29 - Jesus, the Lamb of God")), delivering us from the domain of darkness and transferring us into His kingdom ([Colossians 1:13](/colossians/1-13 "Colossians 1:13 - Delivered from the Domain of Darkness")). Thus, the king's audit in the parable finds its ultimate fulfillment in Christ's work of redemption and His future role as the just and merciful Judge.

Note: Commentary is generated by AI with a directive for Biblical fidelity. Always rely on the Holy Spirit for discernment. The Scripture text and cross-references are from verified, non-AI sources.

Cross-References

Matthew 13:24

¶ Another parable put he forth unto them, saying, The kingdom of heaven is likened unto a man which sowed good seed in his field:

Romans 14:12

So then every one of us shall give account of himself to God.

Matthew 13:44

¶ Again, the kingdom of heaven is like unto treasure hid in a field; the which when a man hath found, he hideth, and for joy thereof goeth and selleth all that he hath, and buyeth that field.

Matthew 13:45

Again, the kingdom of heaven is like unto a merchant man, seeking goodly pearls:

Luke 19:12

He said therefore, A certain nobleman went into a far country to receive for himself a kingdom, and to return.

Luke 19:27

But those mine enemies, which would not that I should reign over them, bring hither, and slay [them] before me.

Luke 16:1

¶ And he said also unto his disciples, There was a certain rich man, which had a steward; and the same was accused unto him that he had wasted his goods.