Mateo 18:23

“Therefore is the kingly rule of Heaven likened to a certain king, who would call his servants to account for their activities.”

At first sight this appears to be another example of a parable of the final judgment, but in fact it turns out not to be so. It is rather a parable of the ongoing nature of the Kingly Rule of Heaven on earth prior to the final judgment. It is a good example of how the Kingly Rule of Heaven has commenced on earth, prior to it merging with the ‘heavenly’ Kingly Rule of Heaven.

In the parable the king is seen as ruling over those within his kingly rule, and regularly calling his servants to account. It can to some extent be compared with the scenes in Job 1-2, but here it is His earthly servants who are called to account. This ‘calling to account’ is that which takes place when a person is faced up by God with the size of their debt to Him. They are then ‘called to account’. He is seeking to call them to repentance.