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Question: What does the term “debts” mean in the Lord’s Prayer?

Answer: When Jesus asked for forgiveness of debts, he was not speaking of financial obligations. Although Jews trafficked in letters of credit, debt was the Jewish word for sin.

“After this manner therefore pray ye:

Our Father who art in heaven, hallowed be thy name.

Thy will be done on earth as it is in heaven.

And forgive us our debts, as we forgive our debtors.

And lead us not into temptation, but deliver us from evil.

For thine is the kingdom, and the power, and the glory, forever. Amen.” (3 Nephi 13:9-13)

Also, “lead us not into temptation” refers to legal entanglements or trials in which the Sanhedrin determined truth. It is not a description of God leading His children to temptation and sin.”

Source: 400 Questions and Answers About the Book of Mormon by Susan Easton Black, p. 185