God forgives His elect freely despite their horrendous sins, and He expects them to show the same mercy to others. Jesus ties the request "forgive us our debts, as we forgive our debtors" to a warning: if we do not forgive men their trespasses, neither will the Father forgive ours (Matthew 6:14-15). The tenses show that God's original forgiveness at justification is a single act of grace, but our continuing forgiveness carries a condition, so that God may withhold mercy from those who keep refusing to forgive. The Greek aphiēmi means to send off, release, let go, leave, or leave alone. Pardon therefore removes the debt entirely, laying it aside, never to be revisited or reinstated, and people should forgive one another the same way. Pardon is more than a cold legal transaction. We are to forgive the person, not just the infraction, because God desires reconciliation, the removal of whatever hinders peaceful relationship. He reconciled us to Himself through Christ's blood and wants us to reconcile with others, especially fellow believers. There is no limit to forgiving: Jesus answers Peter with "seventy times seven." In the Parable of the Unforgiving Servant, the king who cancels an enormous debt represents the Father's boundless compassion. The servant who refuses to pardon a small debt is delivered to the torturers, and Jesus warns that the Father will do the same to anyone who does not forgive his brother from the heart. Forgiveness is an act of love that reflects God's own character being formed in His people.

In the analogy of a war against the rightful king, the heir announces amnesty or pardon to wounded rebels who are brokenhearted about their rebellion. The king declares pardon and forgiveness for their rebellions against Him. Their sins are wiped away and their rebellion is removed from the books if they accept the conditions of amnesty. Those who repent go free from prison and live at liberty because they and the king are at peace with one another. This pardon restores the ability to have a relationship with God by removing the chasm created by sin.