Luke 23:46 ESV (English Standard Version)
Then Jesus, calling out with a loud voice, said, “Father, into your hands I commit my spirit!” And having said this He breathed His last.
Most church traditions believed that Jesus took His last breath on a Friday. If this is factual, if there ever was a “Black Friday,” it was then. The origin of the term is vague and a source of debate. But one reason it is called Black Friday is that the color black is used in accounting to refer to gain or profit.
Red is the color used for debt, so “in the black” implies debt free. So, on Black Friday, merchants who may have struggled financially all year, hope shoppers will come in larger numbers and buy enough to get in the black. In other words, become debt free
Unlike today's Black Friday, Jesus was not trying to get out of debt, but to pay a debt. The debt that you and I owed for our sins. He paid our black sin debt in full with the shedding of His Red Blood.