For every principle of giving there is also the other side of the heart of the Father that is forgiving. Out of His very nature of giving comes the preexisting knowledge of our capacity to ignore the Giver of Gifts and therefore we need great mercy and grace to deal with our inattentiveness to the giving heart of God.
This is not preconceived failure on our part but the realization that no one will live in fullness of these areas except the Perfect One, Jesus. The rest of us live in faith and obedience while relying completely on the Father’s giving heart to supply us with grace and mercy, the ultimate description of forgiveness. This, of course, includes the forgiving of sins, all sins.
In giving, “where our heart is, is where our treasure is also.” This is not a negative statement… if the treasure of our heart is knowledge of the forgiveness of the Father.
“Do not lay up for yourselves treasures on earth, where moth and rust destroy and where thieves break in and steal, but lay up for yourselves treasures in heaven, where neither moth nor rust destroys and where thieves do not break in and steal. For where your treasure is, there your heart will be also.” Jesus