The way Lutherans deal with forgiveness is that we can say we have been forgiven, that we are forgiven now, and will be forgiven. There is, in which we live in light of a past reality, an event that has brought us forgiveness in baptism. However, that doesn't mean we aren't forgiven daily, because Jesus tells us to pray in the Lord's Prayer, 'Forgive us our sins.' We are not saying, I thank you; you forgave my sins.
Continually, this life of faith is one in which God counts us as righteous because of Jesus, because we continue to be in Christ or remain connected to Jesus. Faith is that which brings me Jesus; insofar as I am connected to Jesus, I receive His righteousness.
Scripturally, we can speak of all our sins already being forgiven, and we can speak of our sins being forgiven daily. We also have this future aspect of justification that is true for us in a more real sense on the Last Day.
-Dr. Jordon Cooper
