Strong’s Greek
G3783 — opheilema
The entry below is Strong’s own definition (1890, public domain), and every verse where the word occurs.
ὀφείλημα
opheilema — pronounced of-i'-lay-mah
from (the alternate of) 3784; something owed, i.e. (figuratively) a due; morally, a fault:--debt. see GREEK for 3784
2 occurrences in the KJV.
Matthew 6:12
And forgive us our debts, as we forgive our debtors.
Romans 4:4
Now to him that worketh is the reward not reckoned of grace, but of debt.