God does not forgive because He has never condemned. And there must be condemnation before forgiveness is necessary. Forgiveness is the great need of this world, but that is because it is a world of illusions. Those who forgive are thus releasing themselves from illusions, while those who withhold forgiveness are binding themselves to them. As you condemn only yourself, so do you forgive only yourself. (W-46.1)
Yet although God does not forgive, His Love is nevertheless the basis of forgiveness. Fear condemns and love forgives. Forgiveness thus undoes what fear has produced, returning the mind to the awareness of God. For this reason, forgiveness can truly be called salvation. It is the means by which illusions disappear. (W-46.2)