Roman Catechism 39.27

Chapter 39 — Part IV: Prayer — The Fifth Petition: Forgive Us Our Trespasses as We Forgive Those Who Trespass Against Us

Section 27. "Our" — The words our debts are used here in a sense entirely different from that in which we said our bread. That bread is ours, because it is given us by the munificence of God; whereas sins are ours, because with us rests their guilt. They are our voluntary acts, otherwise they would not have the character of sin.