Matthew 6:14

For if ye forgive men their trespasses, your heavenly Father will also forgive you. But if ye forgive not men their trespasses, neither will your Father forgive your trespasses.

This is a reiteration of the divine prerequisite for forgiveness, namely, a forgiving heart. This is an absolute condition. True, Luke quoted our Lord as saying, "If he repent, forgive him" (Luke 17:3); but this applies specifically in those cases where a brother is tempted to withhold forgiveness even from one who has repented and must not be construed as an amelioration of the condition laid down here.

It appears that forgiveness actually has two centers, human and divine. Christ forgave the ones who crucified him, saying, "Father, forgive them"; but it is clear that this forgiveness was extended on the human level only and did not mean that the murderers of our Lord were pardoned immediately in heaven. Some of them, at least, repented and were forgiven when they obeyed the gospel on Pentecost. THAT forgiveness was from above, in heaven (Acts 2:36ff). The same two levels, human and divine, are observable in the case of Saul of Tarsus (Acts 7:58-60). Stephen forgave him (on the human level) as the deed was done; but Saul was forgiven in heaven when he had obeyed "from the heart that form of doctrine" (Romans 6:17 KJV). It is the Christian's duty to forgive all men without regard to their repentance. If he should think to forgive only those who repent and ask it, his forgiveness duties would be practically eliminated altogether!