The language that Vlad is using here is interesting - cancelling debts, accounts, restoration, and so on - it has a commercial or mercantile slant. I suspect this goes back to ancient Judaism, but it was common in medieval theology, and also in the Reformation, for example, I think the Calvinists use it big time. Possibly, it acquired a new momentum under capitalism.
However, it's not necessary to see forgiveness in such commercial terms, as cancelled debts and so on. For example, you can talk about letting go of something, not a debt, but a grudge or a sense of hurt.