God’s grace is first: he forgives us, freely, graciously, without our works. We receive that forgiveness by faith alone, by embracing Jesus Christ with a believing heart. As a fruit of God’s grace we are thankful, and, being thankful, we forgive our neighbor. When we compare our enormous debt of guilt with our neighbor’s trifling transgression against us, we freely forgive him. It is, as the Catechism expresses it, “our firm resolution from the heart to forgive our neighbor.” The one who does not forgive his neighbor, but who lives in bitterness, anger, and resentment; the one who plots his revenge: he does not know the forgiveness of sins. He shows that he has not tasted that the Lord is gracious.