The Parable of the Two Debtors is a parable of Jesus. It appears in Luke 7:36–7:50, where Jesus uses the parable to explain that the woman who has anointed him loves him more than his host, because she has been forgiven of greater sins.

A similar anointing in Matthew 26:6–13 and Mark 14:3–9 may not refer to the same event, and this parable is not to be confused with the parable of the unforgiving servant, where a king forgives his servant, and the servant in turn is unable to have mercy on someone with a lesser debt.

The parable is told in response to an unspoken reaction by Jesus' host, who is named Simon (and is sometimes identified with Simon the Leper):

One of the Pharisees invited him to eat with him. He entered into the Pharisee's house, and sat at the table. Behold, a woman in the city who was a sinner, when she knew that he was reclining in the Pharisee's house, she brought an alabaster jar of ointment. Standing behind at his feet weeping, she began to wet his feet with her tears, and she wiped them with the hair of her head, kissed his feet, and anointed them with the ointment. Now when the Pharisee who had invited him saw it, he said to himself, "This man, if he were a prophet, would have perceived who and what kind of woman this is who touches him, that she is a sinner." (Luke 7:36-39, World English Bible)

According to Luke, Jesus responds as follows:

Jesus answered him, "Simon, I have something to tell you."

He said, "Teacher, say on."

"A certain lender had two debtors. The one owed five hundred denarii, and the other fifty. When they couldn't pay, he forgave them both. Which of them therefore will love him most?"