A person or firm that owes money; one in debt; one who owes a debt.
One who owes another anything, or is under obligation, arising from express agreement, implication of law, or principles of natural justice, to pay money or to fulfill some other obligation; in bankruptcy or similar proceedings, the person who is the subject of the proceeding.
One who lends, especially money; specifically, a bank or other entity that specializes in granting loans.