Yet again, in that in the case of all such trespasses on the rights of God or man it was ordained that the offering, unlike other sacrifices intended to teach other lessons, should be one and the same, whether the offender were rich or poor; we are taught that the extent of our moral obligations or the conditions of their equitable discharge are not determined by a regard to our present ability to make them good. Debt is debt by whomsoever owed. If a man have appropriated a hundred pounds of another man's money, the moral obligation of that debt cannot be abrogated by a bankrupt law, allowing him to compromise at ten shillings in the pound. The law of man may indeed release him from liability to prosecution, but no law can discharge such a man from the unalterable obligation to pay penny for penny, farthing for farthing. There is no bankrupt law in the kingdom of God. This, too, is evidently a lesson quite as much needed by Gentiles and nominal Christians in the nineteenth century after Christ, as by Hebrews in the fifteenth century before Christ.
But the spiritual teaching of the guilt-offering is not yet exhausted. For, like all the other offerings, it pointed to Christ. He is "the end of the law unto righteousness" (Rom. x. 4), as regards the guilt-offering, as in all else. As the burnt-offering prefigured Christ the heavenly Victim, in one aspect, and the peace-offering, Christ in another aspect, so the guilt-offering presents to our adoring contemplation yet another view of His sacrificial work. While, as our burnt-offering, He became our _righteousness_ in full self-consecration; as our peace-offering, our _life_; as our sin-offering, the _expiation_ for our sins; so, as our guilt-offering, He made _satisfaction_ and plenary reparation in our behalf to the God on whose inalienable rights in us, by our sins we had trespassed without measure.
Nor is this an over-refinement of exposition. For in Isa. liii. 10, where both the Authorised and the Revised Versions read, "shall make his soul _an offering for sin_," the margin of the latter rightly calls attention to the fact that in the Hebrew the word here used is the very same which through all this Levitical law is rendered "guilt-offering." And so we are expressly told by this evangelic prophet, that the Holy Servant of Jehovah, the suffering Messiah, in this His sacrificial work should make His soul "a guilt-offering." He became Himself the complete and exhaustive realisation of all that in sacrifice which was set forth in the Levitical guilt-offering.
A declaration this is which holds forth both the sin for which Christ atoned, and the Sacrifice itself, in a very distinct and peculiar light. In that Christ's sacrifice was thus a guilt-offering in the sense of the law, we are taught that, in one aspect, our sins are regarded by God, and should therefore be regarded by us, as debts which are due from us to God. This is, indeed, by no means the only aspect in which sin should be regarded; it is, for example, rebellion, high treason, a deadly affront to the Supreme Majesty, which must be expiated with the blood of the sin-offering. But our sins are also of the nature of debts. That is, God has claims on us for service which we have never met; claims for a portion of our substance which we have often withheld, or given grudgingly, trespassing thus in "the holy things of the Lord." Just as the servant who is set to do his master's work, if, instead, he take that time to do his own work, is debtor to the full value of the service of which his master is thus defrauded, so stands the case between the sinner and God. Just as with the agent who fails to make due returns to his principal on the moneys committed to him for investment, using them instead for himself, so stands the case between God and the sinner who has used his talents, not for the Lord, but for himself, or has kept them laid up, unused, in a napkin. Thus, in the New Testament, as the correlate of this representation of Christ as a guilt-offering, we find sin again and again set forth as a debt which is owed from man to God. So, in the Lord's prayer we are taught to pray, "Forgive us our debts;" so, twice the Lord Himself in His parables (Matt. xviii. 23-35; Luke vii. 41, 42) set forth the relation of the sinner to God as that of the debtor to the creditor; and concerning those on whom the tower of Siloam fell, asks (Luke xiii. 4), "Think ye that they were sinners (_Greek_ 'debtors,') above all that dwelt in Jerusalem?" Indeed so imbedded is this thought in the conscience of man that it has been crystallised in our word "ought," which is but the old preterite of "owe;" as in Tyndale's New Testament, where we read (Luke vii. 41), "there was a certain lender, which ought him five hundred pence." What a startling conception is this, which forms the background to the great "guilt-offering"! Man a debtor to God! a debtor for service each day due, but no day ever fully and perfectly rendered! in gratitude for gifts, too often quite forgotten, oftener only paid in scanty part! We are often burdened and troubled greatly about our debts to men; shall we not be concerned about the enormous and ever accumulating debt to God! Or is He an easy creditor, who is indifferent whether these debts of ours be met or not? So think multitudes; but this is not the representation of Scripture, either in the Old or the New Testament. For in the law it was required, that if a man, guilty of any of these offences for the forgiveness of which the guilt-offering was prescribed, failed to confess and bring the offering, and make the restitution with the added fifth, as commanded by the law, he should be brought before the judges, and the full penalty of law exacted, on the principle of "an eye for an eye, a tooth for a tooth!" And in the New Testament, one of those solemn parables of the two debtors closes with the awful words concerning one of them who was "delivered to the tormentors," that he should not come out of prison till he had "paid the uttermost farthing." Not a hint is there in Holy Scripture, of forgiveness of our debts to God, except upon the one condition of full restitution made to Him to whom the debt is due, and therewith the sacrificial blood of a guilt-offering. But Christ is our Guilt-Offering. He is our Guilt-Offering, in that He Himself did that, really and fully, with respect to all our debts as sinful men to God, which the guilt-offering of Leviticus symbolised, but accomplished not. His soul He made a guilt-offering for our trespasses! Isaiah's words imply that He should make full restitution for all that of which we, as sinners, defraud God. He did this by that perfect and incomparable service of lowly obedience such as we should render, but have never rendered; in which He has made full satisfaction to God for all our innumerable debts. He has made such satisfaction, not by a convenient legal fiction, or in a rhetorical figure, or as judged by any human standard. Even as the ram of the guilt-offering was appraised according to "the shekel of the sanctuary," so upon our Lord, at the beginning of that life of sacrificial service, was solemnly passed the Divine verdict that with this antitypical Victim of the Guilt-Offering, God Himself was "well pleased" (Matt. iii. 17).