Lexical Definition

‎ὀφείλημα‎ opheílēma (of-i'-lay-mah) debt ^G:N-N
from (the alternate of) ‎ὀφείλω‎

debt.

• something owed, i.e. (figuratively) a due
• morally, a fault

Abbott-Smith

ὀφείλημα, -τος, τό (< ὀφείλω), [in LXX: De 24:10 (מַשָּׁאָה), I Es 3:20, I Mac 15:8*;]
that which is owed, a debt: Ro 4:4; metaph. (as Aram. חוֺבָא, חוֺב), of sin as a debt, Mt 6:12.†

Abbott-Smith References

Liddell-Scott-Jones

ὀφείλημα-ημα, ατος, τό,

that which is owed, debt, [Refs 5th c.BC+]; ἀποτίνειν ὀ. [Refs 5th c.BC+]; and Papyrus, [Refs 3rd c.BC+]; compare ὀφήλωμα.