διὰ τοῦτο suggests that the aim of the parable is to justify the apparently unreasonable demand in Matthew 18:22 : unlimited forgiveness of injuries. After all, says Jesus, suppose ye comply with the demand, what do your remissions amount to compared to what has been remitted to you by God? ἀνθρώπῳ βασιλεῖ : a man, a king; king an afterthought demanded by the nature of the case. Only a great monarch can have such debtors, and opportunity to forgive such debts. συνᾶραι λόγον (found again in Matthew 25:19), to hold a reckoning. δούλων : all alike servants or slaves in relation to the king. So human distinctions are dwarfed into insignificance by the distance between all men and God.

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Old Testament