The story of the Golden Calf that appears in Parashat Ki Tissa closes with punishment and some level of forgiveness, but God includes a warning: “But on the day I make an accounting, I will bring them to account for their sins.” Rabbi Hanina in the Midrash Tanhuma explains: “Whoever says the Lord is lax in dispensing justice, may his bowels become loose. He is simply long-suffering.” According to this approach we are talking about a value and a principle: God does not “forgive and forget”; justice must be done. Appropriate punishment will be meted out at the right time.