Forgiveness involves a process, not an isolated act or decision. The initial step lies within the voluntary control of the forgiver. The immediate outcome of the commitment to forgive is the formation of a new context that modifies some of the circumstances for the forgiver as well as for the wrongdoer. Further consequences, notably changes in the forgiver’s desires and feelings, cannot be brought about directly. A sound account of forgiveness should focus on its intertemporal structure and highlight the relation between the initial commitment and the subsequent process.