"that which is owned" (see Note, below), is translated "debt" in Mat 18:32; in the plural, "dues," Rom 13:7; "(her) due," 1Co 7:3, of conjugal duty: some texts here have opheilomenen (eunoian) "due (benevolence)," AV; the context confirms the RV. See DUE.
<2,,3783, opheilema>
a longer form of No. 1, expressing a "debt" more concretely, is used (a) literally, of that which is legally due, Rom 4:4; (b) metaphorically, of sin as a "debt," because it demands expiation, and thus payment by way of punishment, Mat 6:12.
<3,,1156, daneion>
"a loan" (akin to danos, "a gift"), is translated "debt" in Mat 18:27 (RV, marg., "loan"), of the ten thousand talents debtor. Cp. daneizo, "to lend," and daneistes, "a money-lender, a creditor."
Note: In Mat 18:30, opheilo, "to owe," is translated "debt" in the AV (RV, "that which was due."). See DUE.