The International Standard Bible Encyclopedia, Revised
Excuse [Gk. próphasis] (Jn. 15:22); AV “cloak”; [paraitéomai] (Lk. 14:18); NEB “please accept my apologies”; for the terms in Rom. 1:20; 2:1, 15, see below.Statements in Luke (14:18f, 24), John (15:22; cf. 9:41), and Romans (1:20; 2:1, 15) together make it clear that people who reject God are judged
A Dictionary of Christ and the Gospels: Aaron–Zion
EXCUSE.—‘To make excuse’ (παραιτεῖσθαι), Lk 14:18, means to avert displeasure by entreaty, to crave indulgence, to seek to be freed from an obligation or duty. (Cf.the use of ‘excuse’ in Dampier, Voyages, ii. 1. 99: ‘In the evening he sent me out of the palace, desiring to be excused that he could not
Key passages
Lk 14:17–20

And he sent his slave at the hour of the banquet to say to those who have been invited, ‘Come, because now it is ready!’ And they all alike began to excuse themselves. The first said to him, ‘I have purchased a field, and I must go out to look at it. I ask you, consider me excused.’ And …

Jn 15:22

If I had not come and spoken to them, they would not have sin. But now they do not have a valid excuse for their sin.

Ro 1:20–21

For from the creation of the world, his invisible attributes, both his eternal power and deity, are discerned clearly, being understood in the things created, so that they are without excuse. For although they knew God, they did not honor him as God or give thanks, but they became futile in their …

Ro 2:1

Therefore you are without excuse, O man, every one of you who passes judgment. For in that which you pass judgment on someone else, you condemn yourself, for you who are passing judgment are doing the same things.