Luke 7:41

A certain creditor, etc. - It is plain that in this parable our Lord means, by the creditor, God, and, by the two debtors, Simon and the woman who was present. Simon, who had the light of the law, and who, in consequence of his profession as a Pharisee, was obliged to abstain from outward iniquity, might be considered as the debtor who owed only fifty pence, or denarii. The woman, whom I have supposed to be a heathen, not having these advantages, having no rule to regulate her actions, and no curb on her evil propensities, may be considered as the debtor who owed five hundred pence, or denarii. And when both were compared, Simon's debt to God might be considered, in reference to hers, as fifty to five hundred. However, we find, notwithstanding this great disparity, both were insolvent. Simon, the religious Pharisee, could no more pay his fifty to God than this poor heathen her five hundred; and, if both be not freely forgiven by the Divine mercy, both must finally perish. Having Nothing to Pay, he kindly Forgave them both. Some think that this very Simon was no inconsiderable debtor to our Lord, as having been mercifully cleansed from a leprosy; for he is supposed to be the same as Simon the leper. See the note on Matthew 26:6.

A certain creditor - A man who had lent money or sold property, the payment for which was yet due.

Five hundred pence - About 69 dollars 26 cents, or 14 British pounds, 11 shilling, 8d. See the notes at Matthew 18:28.

Fifty - About 7 dollars, or 1 British pound, 9 shillings, and 2d.