Therefore is the kingdom of heaven likened unto a certain king, which would take account of his servants. —Matthew 18:23
Jesus used the parable of the king who wanted to settle accounts with his servants to explain one of the laws by which citizens of His kingdom are to abide.
He said, "I'm holding you to a higher standard—my standard." If Jesus could forgive you while you were still a sinner—cheating and stealing, still running around on your spouse, lying to your friends and stealing from your employer—He expects you to be able to forgive just as fully and completely.
He goes on in verse 24 to say that if we don't settle our accounts by being forgiving, God will have a rough account to settle with us! God's forgiveness, though freely given to repentant sinners, is nevertheless conditional. He forgives us as we forgive others. Keep your accounts in order. Forgive as He forgave you.
Jesus, today I forgive _________________.
Help me to forgive quickly so that I
might receive Your forgiveness.