For example:
" And you, being dead in your sins and the uncircumcision of your flesh, hath he quickened together with him, having forgiven you all trespasses;" ( Colossians 2:13 ).
The Greek word found here is, "παράπτωμα" ( from the root, "παραπίπτω" ) transliterated as " paraptōma" and carries over into the English as:
1) Offense.
2) Sin.
3) Fault
4) Fall.
It depends upon whether it is used as a verb or a noun.
Also, there is a difference between "ὀφείλημα" as found in Matthew 6:12, and " "παράπτωμα" as found in Matthew 6:14, IMO...but it isn't much.
" After this manner therefore pray ye: Our Father which art in heaven, Hallowed be thy name.
10 Thy kingdom come. Thy will be done in earth, as [it is] in heaven.
11 Give us this day our daily bread.
12 And forgive us our debts, as we forgive our debtors.
13 And lead us not into temptation, but deliver us from evil: For thine is the kingdom, and the power, and the glory, for ever. Amen.
14 For if ye forgive men their trespasses, your heavenly Father will also forgive you:
15 but if ye forgive not men their trespasses, neither will your Father forgive your trespasses."
"Debtors" in Matthew 6:12 traces itself to "debt - that which is owed", or a personal offense toward another that results in payment being required...
and the repayment actually results in settling the debt.
"Trespass" is anything that goes over the bounds of the Law, whether against God or men, and results in an offense that personal payment may not be possible or able to cover.
So, believers are forgiven their trespasses in Colossians 2:13, and Christ made the payment...
Since we are not able to.
It requires something that we do not have:
Perfect obedience to His Law and a perfect standing before Him in heart.
His was the only payment that God regards as forgiving our trespasses, and that payment is then "imputed" to us as believers.