In this sermon, the speaker begins by recounting a parable from the Bible about a servant who owed a debt to his master. The servant was forgiven his debt but refused to show mercy to a fellow servant who owed him money. The master then punished the servant for his lack of forgiveness. The speaker emphasizes that just as the servant owed a debt to his master, we also owe a debt to God for our sins. He explains that we cannot escape this debt and that God's patience is not a substitute for forgiveness. The sermon concludes with the reminder that we must forgive others in order to receive forgiveness from God.