In The Genealogy of Morals, Nietzsche explores the connection between guilt and debts (Schuld and Schulden) via the idea of 'making suffer' as an 'extraordinary counter-pleasure. He writes:
The equivalence consists in this: that in place of an advantage that directly makes good for the injury (hence in place of a compensation in money, land, possession of any kind) the creditor is granted a certain feeling of satisfaction as repayment and compensation,--the feeling of satisfaction that comes from being permitted to vent his power without a second thought on the one who is powerless, the care delight "de faire le mal pour le plaisir de le faire," the enjoyment of doing violence: which enjoyment is valued all the higher the lower and baser the creditor's standing in the social order and can easily appear to him as a most delectable morsel, indeed as a foretaste of a higer status. Through his 'punishment' of the debtor the creditor participates in the rights of lords: finally he, too, for once attains the elevating feeling of being permitted to hold a being in contempt and maltreat it as something 'beneath himself'--...The compensation thus consists in a directive and right to cruelty."
(Second Treatise, 5, lines 1-15)