Forgiveness is not a judgment; rather, a decision to look past error to see the truth in oneself and in others. It is also a decision to correct the error, which is to heal.
The miracle is love, and what is love but forgiveness? To love oneself is to properly forgive oneself. Proper forgiveness is not making a sin real and then trying to make it "who you are" and accept it. To make sin real at all would be a judgment, and forgiveness involves no judgment. Absent of judgment, there can be no guilt, no shame, and no consideration of punishment in forgiveness. Forgiveness is only concerned with seeing an error where it exists and then correcting it so that we may heal.
When I say that you are not guilty, I mean that your identity is never your error; rather, the truth of your innocence beyond it. To heal is to correct all that is not real about you, leaving only the innocence, only the love as your only intention. A Course in Miracles states, "Sin is where love is not." To sin only means you acted without love, and the correction for this is to act with love. Once error has been corrected, what is there to be held guilty for or ashamed about?
True love is, indeed, true forgiveness and forgiveness is love. You know that you are loved by someone else when you know that you are accepted completely, seen and trusted for the good in you, and not judged or held guilty of anything. This is the holy relationship, rooted only in truth and free from all the errors of ego. The ego cannot survive true love because the holy relationship, absent of any negativity or drama, gently works to expose it and correct it. The result is pure, lasting bliss. When this has been experienced, then ego is no longer wanted.
Forgiveness is not saying "you're a sinner but that's okay." Here there is no love, no relationship at all, only apathy and despair. Forgiveness is only concerned with healing, whereby we instantly see all error as unreal and we correct it by making real the truth of what we are.