The little letter to Philemon, a fellow who lived in Colossae, is short but rich. The main idea is that Philemon should forgive his runaway slave Onesimus who became a believer, probably while in custody with Paul. Paul’s appeal has been compared by many to Jesus’ work on our behalf:

So if you consider me your partner, receive him as you would receive me. If he has wronged you at all, or owes you anything, charge that to my account. (Philemon, verses 17, 18, ESV)

“Charge that to my account” is exactly what Jesus is saying to the Father about you and me. “I know they have sinned, but charge it to my account.” It’s a beautiful picture.

God made him who had no sin to be sin for us, so that in him we might become the righteousness of God. (2 Corinthians 5.21, NIV)