A common error is to think that saying something is so makes it so. It's an attitude that one's words or stated intentions define, and if necessary create, objective reality to suit one's will. Acts of type X are sinful, but I don't intend to sin, so I'm not committing an act of type X. (Zippy Catholic has been all over this error for a long time.)
In a very general sense, this is blasphemy, since God is the only One who can say, "Let there be light," and make light.
Obviously, there are lots of cases where people have the authority to create laws by fiat. Less obviously, all such authority comes ultimately from God, Who alone created all things.
Now look at what I wrote in my last post: Forgiveness
means that you tell both [your debtor] and yourself (and anyone else who has a need to know) that he doesn't owe you ... and then you erase the debt from your books and from your mind.
So forgiveness is an act of creating objective reality by fiat. Which is God's work.