According to the dictionary 'forgive' means:
"stop feeling angry or resentful toward (someone) for an offense,
  flaw, or mistake"

Forgiveness is an ego concept.   The ego can be resentful and/or
angry, and can harbor those feelings for a long period of time.   Thus
the capacity to forgive pertains to the ego.   Energetically, forgiveness
is a higher-energy concept (is more aligned with love), because to release
stored negative emotions and thoughts helps with relaxation, centering,
better energy flow, better health (well, this goes for releasing all stored
emotions and thoughts, not just the negative ones); at the same time it is
still a game of the ego world.
From the viewpoint of the spirit, of Love, forgiveness is a game of
the mind (ego) and has no true reality; in other words it's just a pretended
thing.   Yes, the spirit may get angry, but it's a different
thing from the ego's anger: the spirit doesn't harbor any feelings, emotions,
or thoughts, thus there is nothing to forgive.   To have a better
understanding of that, let's look at what Love-tionary (Love dictionary) reveals
about the word 'forgive':
(to) forgive = for (I, God) give you the opportunity
              to experience whatever you want or need so why would I harbor
              any hard feelings towards you when you make a mistake or do
              something unloving?   My love is unconditional, non-judgemental,
              thus there is nothing to forgive.

What is the importance of this revelation?
It is important to understand for someone whose intention is to transcend
the ego, the mind.
Prayers are very important to healing and healthy living.   There are prayers
that ask (thank) God for forgiveness.   Since there is nothing for God to forgive,
it is better to adjust the prayers to say something more congruent to make the
prayers even more powerful.   For example, let's consider this prayer:
"Father God, I realize I've done some unloving things and I thank you for your
forgiveness."
While this prayer is positive, it doesn't burst the bubble of the ego, because
forgiveness is an ego game.   The prayer can be made much more positive
by replacing the 'earthly' concept of forgiveness with a 'heavenly' concept
of awareness:
"Father God, I realize I've done some unloving things and I thank you
for helping I heal all that and be aware."
When you are aware, live with awareness, you cannot do unloving things.

Note: doing "unloving things" causes fragmentation of the person's
          energy system and toxicity.   Even though
          the person stops doing unloving things, the fragmentation
          and toxicity need to be healed, resolved.
          The page Good Health Trinity has more info on
          healing fragmentation and toxicity.