That inestimable gift of free forgiveness becomes the ground on which all other kinds of forgiveness are based, and also the pattern for how we are to forgive others. As we probe more deeply into this subject of forgiveness, please keep in mind all that God has done in order to provide forgiveness for us. If we keep in perspective how much God forgave, and how much it cost Him to forgive, we will soon realize that no transgression against us can ever justify an unforgiving spirit. Christians who hold grudges or refuse to forgive others have lost sight of what their own forgiveness involved. Luke 7:47 (John MacArthur The Freedom and Power of Forgiveness)