The 10th, 11th, and 12th attributes of Divine mercy are that G-d can forgive premeditated misdeeds, rebellious misdeeds, and unintentional misdeeds.
Exodus 34:7
The Hebrew word for “forgive” used in this verse (נושא) literally means “carry” or “lift.” Based on this, Rabbi Yisrael Baal Shem Tov, the founder of Chasidism, taught that G-d elevates the spark of holiness in the misdeed. Nothing, not even a sin, can exist unless it contains a spark of holiness. When a person repents, G-d elevates the Divine spark in his misdeed and returns it to its Divine source.
Rabbi Schneur Zalman of Liadi, founder of the Chabad Chasidism, explains this idea as follows:
It is indeed impossible to elevate a sinful act; such an act is evil, and the only proper treatment for it is to renounce it. In contrast, the power of desire vested in the act is not evil, for it is possible to utilize this power to desire good as well as evil. When we repent properly, we divest our power of desire of its veneer of evil and restore it to its holy source.
—from Daily Wisdom #1