Dictionary entry

ὀφείλημα

G. Abbott-Smith's A Manual Greek Lexicon of the New Testament

ὀφείλημα, -τος, τό

(< ὀφείλω), [in LXX: De 24:10 (מַשָּׁאָה), I Es 3:20, I Mac 15:8*;]

that which is owed, a debt: Ro 4:4; metaph. (as Aram. חוֺבָא, חוֺב), of sin as a debt, Mt 6:12.†