In Matthew 18:23, Jesus begins a parable to show how radically the kingdom differs from the disciples’ mindset. This parable gives a summary and foundation for Jesus’ earlier teaching about who is greatest in the kingdom of heaven (Matthew 18:23). That question showed some assumptions about the nature of the kingdom, which were also true of Peter’s question in Matthew 18:1. That question shows the mindset of someone who expects to be great in the kingdom. After all, he does not ask how often others must forgive him, but rather how often he must show benevolence toward a sinful lesser brother. To correct these misconceptions, Jesus summarizes his teaching in a comparative parable.
By means of a parable, Jesus in Matthew 18:23 reveals how radically the kingdom of heaven differs from the mindset of the disciples (with Peter in the lead) at the time. This parable provides Peter, the leader among the disciples, with a special summary and foundation for Jesus’ earlier instruction concerning the question of who is greatest in the kingdom of heaven (Matthew 18:1). Behind that question lay certain preconceived ideas that the disciples harbored concerning the nature of the kingdom—and the same is true of the question Peter poses in Matthew 18:21. In that question he speaks from the mindset of someone who expects to be great in the kingdom. After all, he does not ask how often others must forgive him, but rather how often he must extend benevolence toward the sinful lesser brother. To correct these misconceptions Jesus now summarizes his teaching in a comparative parable.1
23 “Therefore the kingdom of heaven may be compared to a king who wished to settle accounts with his servants.