Tertullian

“ The Lord knew Himself to be the only guiltless One, and so He teaches that we beg “to have our debts remitted us.” A petition for pardon is a full confession; because he who begs for pardon fully admits his guilt. Thus, too, penitence is demonstrated acceptable to God who desires it rather than the death of the sinner. [4] Moreover, debt is, in the Scriptures, a figure of guilt ”