If you make sin real to you, you enter into a state of NOT forgiving. While you maintain that the sin is real, you are not being forgiving. In order to be forgiving, you have to shift into the position of recognizing the sin is not real.
It seems that if you make the sin real first, you cannot overlook it. But the fact is, you probably have ALREADY made the sins real to you. This is part of your unconsciousness. You already MADE the world real to you by believing in it. You are already IN a state of believing it is real. If it were not possible to forgive, considering that you are already IN this state, forgiveness would be impossible. Forgiveness is NOT possible SO LONG AS you maintain that the sin is real.
Even IF you make sins real, which causes you to not BE overlooking them, this doesn't mean you CAN'T choose again. It doesn't mean you are stuck in not being able to forgive. It just means you are not forgiving it right now. So long as you maintain the belief that it is real, you are in an unforgiving attitude, in judgement.
But this doesn't mean you cannot adopt a forgiving attitude and TAKE BACK your belief that it is real. If this were not true, you would be stuck forever in the belief that sin is real. You HAVE made many sins real to you, many illusions that you think are reality, and now you are in a position where you DO need to change your mind about them.
You ARE in a state of "false perception". You're already starting from the bottom up to try to return to true perception. It HAS to be possible to transition from making sins real, to not making them real. Forgiveness isn't impossible, it's just that you have to let go of the "making real" in order to RETURN to a forgiving state.
You cannot forgive "real sins" WHILE believing or maintaining that they are real to you. But forgiveness would show you they are NOT real. And you CAN change your mind and believe they are not real. You can take back your beliefs. You can change your perceptions. You can shift into a more truthful way of perceiving, in which the sin is RECOGNIZED as being just an illusion of a sin, not a REAL sin, and in fact it is nothing at all. "Illusions recognized must disappear."
Ideally, you would not have entered into the belief that sin is real in the first place. If you were squarely in the Holy Spirit all the time you would not do this. True forgiveness is "fore-giving". It entails giving love AHEAD of time, in order NOT TO MAKE ERRORS (sins), so that there IS nothing to fix. It is only when you enter into judgement that you become UNFORGIVING, this unforgiveness MAKES errors, and then makes it seem that illusions are real to you.
"He would not forgive MUST judge, to justify his failure to forgive."
THEN you will believe "there is really something I have to DO TO this to make it go away." It's a perspective where you believe the problem really does exist and is happening, is threatening, and now you need a way to handle it, fix it, correct it. It means now you think you have MADE an error. And having believed that you have made an error you will now believe you MUST UNDO or "do something about" this "real" error BEFORE you can be forgiven.
But then you will seek to fight with, tackle, adjust, condemn, attack the error, that you think is real, trying to make it go away. Which means you are still judging, because it is YOUR UNFORGIVENESS that is KEEPING the error happening. And it won't go away because you are still assuming IT IS REAL to begin with. You see the error as if its outside of you, but it's YOUR UNFORGIVENESS looking back at you. This is a failure to overlook it. It means you see a "real threat" that is "doing something against my will" (sinning). Why? Because YOU are attacking.
And this real sin will remain IN PLACE, so long as you believe it REALLY IS there. It's seeming presence as "real sin" also implies, you are sinful, suggesting you are not forgiven. To even see it at all is an accusation against you. ("Sick bodies are accusers.") To try to asuage your guilt you will try to "heal it", but it won't go away so long as you believe it is even really there to begin with.
Having MADE sin real, you now need a remedy. The remedy is therefore obviously to STOP making it real. And you can do this. It requires that you withdraw all belief in its reality, because what you believe in is real to you. By cancelling all belief in its reality, in your mind, you are unlearning the lie you taught yourself, and returning to the state of forgiveness.
Once you no longer believe in the sin, which really was an attempt to "make it happen", your mind can remain in that primary state of FORE-giving, in which you do not MAKE errors. You overlook what is not there, because you have not PUT IT THERE. You do not see errors or ego or think them real, because you are not MAKING these errors (failures to forgive).
To be forgiving is to recognize, THERE IS NO SIN. What seems to be there, is not there. It is nothing. It is ALREADY GONE. And all that remains is innocence. To be forgiving therefore means to NOT SEE sin, to not MAKE errors real, to not BELIEVE IN sickness, and to not JUDGE. Recognition that there is no sin, and accepting of this universal fact, is acceptance of the Atonement, and the Atonement and Forgiveness are the same thing.
"Forgiveness recognizes what you think your bother DID, .... HAS NOT OCCURRED."
"The ego’s plan is to have you see error clearly first and then overlook it. Yet how can you overlook what you have made real? By seeing it clearly, you have made it real and cannot overlook it."
"Forgiveness recognizes what you thought your brother did to you has not occurred. It does not pardon sins and make them real. It sees there was no sin. And in this view are all your sins forgiven. "
"Forgiveness through the Holy Spirit lies simply in looking beyond error from the beginning and thus keeping it unreal for you. Do not let any belief in its realness enter your minds at all, or you will also believe that you must undo what you have made in order to be forgiven."