The meaning of forgiveness in the works of Philo is problematic. Forgiveness implies a relation: a relation between the wrongdoer, and the one who forgives the wrongful action. This relational aspect of forgiveness, is problematic regarding forgiveness between God and humans. The problems arise with Philo’s theology. God, being without passions, cannot be hurt by human actions. God, being unchangeable, cannot change his mind regarding the actions of humans. God, being transcendent, cannot have direct interaction with human beings. This leads to the question: what does Philo mean when he writes that God forgives? This question is the topic of my study.