Forgiveness is closely related to justification. God takes the initiative in forgiving us of all sin and iniquity, apart from anything we can do to merit this forgiveness. It is given freely as grace. But like justification, forgiveness is only given to us in the form of pardon from penalty and release from guilt because sacrifice or atonement has already been paid. Forgiveness does not mean, as so many seem to think, that penalty is set aside. To the contrary, in both the old and New Testaments, forgiveness follows the payment of penalty as prescribed. 

…as he did with the bullock for a sin offering, so shall he do with this: and the priest shall make atonement/or them, and it shall be forgiven them (Leviticus 4:20).  

For this is my blood of the new testament, which is shed for many for the remission of sins (Matthew 26:28).  

 

The effectiveness of forgiveness differs in the old and New Testaments for the simple reason that adequate payment or sacrifice to completely remove sin was not available until the offering of Christ himself. Sins under the old Covenant were forgiven and covered by the blood of animals offered as substitutionary sacrifices for the sinner who both confessed these sins and exercised faith in God’s promise to forgive him. Under the New Covenant, God is free to entirely separate the sinner from his sin, sending all remembrance of it away. Many times we use the stronger term “remission of sin” to translate the same Greek word for forgiveness, aphesis.  

The central purpose of God’s forgiveness is to restore His fellowship with man. By destroying all remembrance of sin, God can demonstrate His love and favor without restraint. God guarantees under the New Covenant to forget our sins.  

For I will be merciful to their unrighteousness, and their sins and their iniquities will I remember no more (Hebrews 8:12).  

He, whom God raised again, saw no corruption. Be it known unto you therefore, men and brethren, that through this man is preached unto you the forgiveness of sins: And by him all that believe are justified from all things, from which ye could not be justified by the law of Moses (Acts 13:37-39).