“But if he has wronged you or owes anything, put that on my account.”

But if he has wronged you or owes anything,

Since Onesimus wronged Philemon, Paul asks Philemon to charge him with any financial loss Philemon may have incurred. 

put that on my account

Paul uses an accounting term in this phrase.  Paul does to Philemon what Christ did to Paul.  Christ paid the price for his sins.  Paul was willing to pay the price for Onesimus.  He willingly endorsed a promissory note for him.  The implication of what Paul says here is, “Put that on my credit card.” 

PRINCIPLE: 

Grace gives as grace receives. 

APPLICATION: 

Paul was not guilty, but he was willing to pay the price for Onesimus’ guilt.  Jesus did the same for us.  Christ was the sinless Savior who bore our guilt on the cross.  This is grace.  Grace is what God does on our behalf.  Merit is what we do to gain God’s approbation.

Is 53:6, “All we like sheep have gone astray; We have turned, every one, to his own way; And the Lord has laid on Him the iniquity of us all.”

Jn 1:29, “The next day John saw Jesus coming toward him, and said, ‘Behold! The Lamb of God who takes away the sin of the world!’”

2 Co 5:21, “For He made Him who knew no sin to be sin for us, that we might become the righteousness of God in Him.”

He 7:25, Therefore He is also able to save to the uttermost those who come to God through Him, since He always lives to make intercession for them.”

None of us qualifies to walk in God’s presence, but Jesus put His credit to our account so that we can.  We are acceptable to God in Him.  Jesus assumed our spiritual obligation. Christians should assume the spiritual obligation of other believers because, as we received grace, we should give grace to other believers.