Matthew 5:26

κοδράντην. Cp. Mark 12:42, λεπτὰ δύο ὅ ἐστιν κοδράντης. κοδράντης = Lat. quadrans, the fourth part of an as, and the smallest Roman coin. τὸ λεπτὸν in the parallel passage in Luke is the prutah or smallest Jewish coin. For this view of sin as a debt cp. ὀφειλήματα in the Lord’s Prayer, and the parable of the Unmerciful Servant, ch. Matthew 18:23 foll., and the Lord’s question to Simon the Pharisee, Luke 7:42.

See Luke 12:57-59, where the same illustration is used in reference to the divine judgment which was swiftly overtaking the Jewish people.