The concept of forgiveness was analyzed by Walker and Avant`s method to make a theoretical framework for nursing. As the result of concept analysis, `voluntariness`, `reciprocality`, `hurt`, `healing`, `working of divine power`, and `elapse of time` were identified as the essential elements and characteristics of forgiveness. `Voluntariness` includes voluntary act, choice or decision making to deal with the past events. `Reciprocality` indicates the mutual, not unidirectional, attitute or reaction. `Hurt` means a kind of emotional pain or suffering caused by one person to another. `Healing` means cure of emotional pain or suffering. `Working of divine power` indicates that it is not possible to solve the problem only by his/her own power, but through God`s help. `Elapse of time` means that it needs much of time to solve the problem. Further research is needed to develop forgiveness scale.