God does not forgive sins because God is not watching from afar, judging our behavior and deciding whether we merit forgiveness. Sin means “missing the mark,” and we miss the mark whenever we fall into the belief that we are somehow separate from God. No matter what the appearances, we know that no separation has taken place, and oneness with God is the only reality. Unity emphasizes the need for humans to forgive each other as a way to clear any negative blocks to our divine good. Better yet, we can refrain from judging others, so that no forgiveness is necessary.