Luke 7:36-50 (KJV) "And one of the Pharisees desired him that he would eat with him. And he went into the Pharisee's house, and sat down to meat. And, behold, a woman in the city, which was a sinner, when she knew that [Jesus] sat at meat in the Pharisee's house, brought an alabaster box of ointment, and stood at his feet behind [him] weeping, and began to wash his feet with tears, and did wipe [them] with the hairs of her head, and kissed his feet, and anointed [them] with the ointment. Now when the Pharisee which had bidden him saw [it], he spake within himself, saying, This man, if he were a prophet, would have known who and what manner of woman [this is] that toucheth him: for she is a sinner. And Jesus answering said unto him, Simon, I have somewhat to say unto thee. And he saith, Master, say on. There was a certain creditor which had two debtors: the one owed five hundred pence, and the other fifty. And when they had nothing to pay, he frankly forgave them both. Tell me therefore, which of them will love him most? Simon answered and said, I suppose that [he], to whom he forgave most. And he said unto him, Thou hast rightly judged. And he turned to the woman, and said unto Simon, Seest thou this woman? I entered into thine house, thou gavest me no water for my feet: but she hath washed my feet with tears, and wiped [them] with the hairs of her head. Thou gavest me no kiss: but this woman since the time I came in hath not ceased to kiss my feet. My head with oil thou didst not anoint: but this woman hath anointed my feet with ointment. Wherefore I say unto thee, Her sins, which are many, are forgiven; for she loved much: but to whom little is forgiven, [the same] loveth little. And he said unto her, Thy sins are forgiven. And they that sat at meat with him began to say within themselves, Who is this that forgiveth sins also? And he said to the woman, Thy faith hath saved thee; go in peace."
Shifting momentarily, let us examine the parable the Master used to teach Simon, the Pharisee. Notice, Jesus knew the thoughts and intent of Simon’s heart without him audibly expressing them. Responding in a parable, Jesus gave Simon a choice to judge between two debtors, one of which owed their creditor much more than the other yet both their debts were completely forgiven. The task was simply to judge which debtor would love their creditor more, and of course, the one forgiven of the greater debt was chosen. As we know from the reading, he "rightly judged."
Jesus unveiled a powerful kingdom mystery when he told specifically what amounts each debtor owed. Debt represents sin. Luke 13:4 uses the word "sinners" which is synonymous with "debtors." (Luke 13:4 "Or those eighteen, upon whom the tower in Siloam fell, and slew them, think ye that they were sinners above all men that dwelt in Jerusalem?") Sin separates people from God. His Love bestows all that sin removed. Is it not amazing that the root meaning of creditor is gift? One owed five hundred pence and the other fifty pence. What valuable message is encoded in the number of pence owed by each? Actually, what they owed became their reward or gift in Christ.
Five hundred gives us a picture of God’s election of grace (100) applied to grace (5) or 100x5=500. The Gospel of John helps us see the "Gift" more clearly. John 1:14-16 reads, "And the Word was made flesh, and dwelt among us, (and we beheld his glory, the glory as of the only begotten of the Father,) full of grace and truth. John bare witness of him, and cried, saying, This was he of whom I spake, He that cometh after me is preferred before me: for he was before me. And of his fullness have all we received, and grace for grace." (Underline added for emphasis by author).