Is forgiveness (al-ʿafw) the same as absolution (al-ghufrān) with the sin being erased from the record, or is it absolution without erasure? And does the difference in the prepositions "ʿannā" (from us) and "lanā" (for us) indicate a difference in meaning between them?

Scholars have differed on the distinction between al-Afw (pardoning) and al-Maghfirah (forgiveness), and which of them is more profound. Some say that al-Afw is more profound than al-Maghfirah, because al-Afw is erasure while al-Maghfirah is concealment. Others say that al-Maghfirah is more profound than al-Afw, and this is what Ibn Taymiyyah preferred, arguing that al-Afw entails waiving Allah's right, while al-Maghfirah entails protecting the servant from the evil of sins and earning Allah's pleasure. Thus, al-Afw is a mere abandonment (of punishment), while al-Maghfirah is an act of benevolence and grace. Ar-Rahmah (mercy) encompasses both, with an added dimension of benevolence.