Indebted (to be) - Vine's Expository Dictionary of New Testament Words
Indebted (to be)[ 1,,G3784, opheilo ]
to owe, to be a debtor," is translated "is indebted" in Luke 11:4. Luke does not draw a parallel between our forgiving and God's; he speaks of God's forgiving sins, of our forgiving "debt," moral debts, probably not excluding material debts. Matthew speaks of our sins as opheilemata, "debts," and uses parallel terms. Ellicott and others suggest that Luke used a term more adapted to the minds of gentile readers. The inspired language provides us with both, as intended by the Lord.