When poor crops or other circumstances forced a ruler to forgive taxes, he did so with the understanding that his people would respect his benevolence. If he released his subordinate ministers' debts, they in turn must release the debts of those indebted to them. This principle was widely known, and the first servant should have understood it (Derrett 1970:42); but as we have seen, this servant is a fool.

Although creditors could come up with money quickly by demanding immediate payment on loans (Stambaugh and Balch 1986:72), the sum the other man owes the first servant is impossibly small compared to what that higher official owes the king. Perhaps the sum is so small that the first man previously overlooked it. Yet this first servant, perhaps still determined to repay his debt to the king, has now decided to become ruthlessly efficient in exacting what is owed him-a sum less than one-fifth of the minimum he himself would have fetched on the slave market. In other words, the forgiven servant has failed to embrace the principle of grace.

Once the unforgiven man is jailed, he is unable to settle his own debts with the king (it is still the time of accounting-Derrett 1970:41); he also is away from his active duties, costing the king more money. Further, he must depend especially on his relatives and political allies-and perhaps the king himself, as his patron-to pay his way out.