Holy Spirit is performing perfect forgiveness all the time. He is 'forgiving' all the time. This doesn't so much mean he is constantly beavering around trying to fix stuff and undo stuff. He isn't MAKING errors, so there is nothing to un-make. He gives ahead of the need for correction, so that correction already 'is'. He is already correct, and he fore-gives (gives first) in order to be protected FROM making mistakes.
Only a failure to fore-give means you have withheld the truth and therefore have projected an error, and therefore will perceive an error seeming to be real, and it will attack you, and you will try to attack it back to make it go away.
Clearly we need to get back to the kind of way of 'perceiving' that Holy Spirit is a constant example of, so that the presence of the errors we are making will cease. What we need to 'undo' is our failure to forgive, our error-making or errors in judgement. If we're seeing something incorrectly we will see something in need of correction. So how do you get to where something incorrect is corrected? You stop seeing incorrectly.
The process of transitioning from our failure to forgive, to 'being forgiving always', is what we usually think of as our 'forgiveness process', but really it is a PROCESS of correction, which LEADS TO a forgiving attitude. Forgiveness looks back upon what has been corrected and perceives that it is forgiven, because it is perceived forgivingly. Forgiveness is a CONSTANT STATE, not a one-off event.
Although Holy Spirit is constantly 'forgiving', as in has a forgiving attitude, this forgiving attitude ENSURES there is nothing to forgive. Forgiveness is pro-active. It is a state of grace and innocence from which errors are not made or seen. Once you make errors, you make errors seem real, and you do need correction because forgiveness has failed and you've entered into a false judgement. But when no errors are being made, you are 'fore-giving' all the time.
So it seems like another paradox that the ego struggles to understand. When you are fore-giving, there is nothing to forgive BECAUSE of the forgiving attitude. But when you fail to fore-give, you CREATE stuff that needs to be forgiven. It needs forgiveness then in the sense that you need to RETURN to forgiveness in order to dispel it, which MUST mean moving PAST the error to return back to where forgiveness IS.
Thus forgiveness OVERLOOKS the error in order to recognize that it does not exist and is not continuing to be made. When you fail to overlook, you look AT, and this is what the error is - a failure to extend love by stopping it. Love that has been stopped becomes 'form', including the body. Once love overlooks the body in forgiveness, it no longer MAKES the body real (the body is an error), and thus undoes it, having no need for it.
For a mind that is used to everything proceeding backwards and in the form of ego thoughts and counter-attacks and reactions, it can be hard at first to grasp how to 'un-do' rather than 'do'. Forgiveness isn't something you do TO errors, it's something you do INSTEAD of errors, so that you can be RESTORED to a forgiving mind where the error doesn't exist.
God shares the forgiving attitude of the Holy Spirit. This doesn't as such mean that God forgives, because there is nothing to forgive and God does not condemn. Yet God IS 'forgiving' in the sense of being 'fore-giving' because if he failed to be forgiving he would enter into condemnation (of himself) and all would be lost. In this sense, God forgives you for having NOT REALLY DONE any of the things you think you did in error and mistake, because He knows that they have not happened. Your belief that they have is your failure to forgive and he does not share this mistake.
Fortunately, because God IS fore-giving, this ensures there is always a forgiving home to return to, where error/dreams/bodies/worlds do not exist, and where we are always completely loved unconditionally. Forgiveness calls for overlooking all errors all of the time with absolutely no single moment of 'dwelling on' them to ponder how they demand punishment. Forgiveness relinquishes the need for punishment of any kind, including death, because in forgiveness you are innocent, holy and error-free forever.