{The tower in Siloam} (ho purgos en Sil(9361)m). Few sites
have been more clearly located than this. Jesus mentions this
accident (only in Luke) of his own accord to illustrate still
further the responsibility of his hearers. Jesus makes use of
public events in both these incidents to teach spiritual lessons.
He gives the "moral" to the massacre of the Galilean pilgrims and
the "moral" of the catastrophe at Siloam. {Offenders}
(opheiletai). Literally, {debtors}, not sinners as in verse  2 
and as the Authorized Version renders here. See  7:41  11:4  Mt
6:12  18:24-34 .