The Nazi soldier asked Simon's forgiveness because he was a victim. Although someone put in Simon's position would have the right to forgive, this does not mean that they could absolve the perpetrator of their crime, for this is up to a higher being. All one could do is accept the soldier's sincere remorse and forgive on behalf of oneself. Another recurring position taken by those respondents who admitted they would not forgive Karl, the dying SS man, is succinctly stated in Andre Stein's response. I do not agree with these views at all.
Forgiveness is a much deeper act.
It is a beautiful, selfless, and cleansing action. When we choose to forgive, we rise above simply choosing who to show compassion to. In forgiveness, we find peace and healing not only for the ones we forgive, but for ourselves as well. In addition, forgiving the perpetrator is not the same thing as forgiving the crime. I believe there is a difference between the two.