S – For if you forgive others their offenses, your heavenly Father will forgive you as well. ¹⁵ But if you don’t forgive others, your Father will not forgive your offenses

Matthew 6:14–15 CSB

O – Commentary: 

Though God’s forgiveness of sin is not based on one’s forgiving others, a Christian’s forgiveness is based on realizing he has been forgiven (cf. Eph. 4:32). Personal fellowship with God is in view in these verses (not salvation from sin). One cannot walk in fellowship with God if he refuses to forgive others.

“Matthew,” in The Bible Knowledge Commentary: An Exposition of the Scriptures

A – When I realize how much God forgives me, how can I not forgive someone else?  It is hypocritical to accept my forgiveness and not extend it to others.

R – Lord, thank you for the forgiveness of my sins through Jesus’ death on the cross.  I do not deserve it but I am grateful for it.  Help me to have that same heart when it comes to forgiving others.  By forgiving them, I release myself carrying that burden.  Your grace is sufficient for me.