"כי זוכר כל הנשכחות אתה הוא מעולם"
“For You are He Who remembers forever all forgotten things.”

QUESTION: How does this attribute of Hashem work in our favor?

ANSWER: There are many good things that a person does without making any issue of them. Since he has long forgotten about them, when the day of judgment arrives, he does not make mention of them as merit for his deserving to be blessed with a good year. Fortunately, Hashem does not forget. Thus, we beseech Him, since You do not forget anything, take into consideration all the good things we have done and forgotten.

On the other hand, if one forgets about his sin and does not repent, Hashem will remember it and hold one accountable. But if a person committed a transgression, and is remorseful and conducts himself, as King David said, in a way of “Vechatati negdi tamid” — “My sin is before me always” (Psalms 51:5) — Hashem will disregard this sin since He only remembers “hanishkachot” — “what has been forgotten.”

(ר' ישראל זצ"ל מרוזין)