exempt vs forgive

exempt is an adjective but forgive is not an adjective.

Word	Noun	Adjective	Verb	Adverb
exempt	No	Yes	Yes	No
forgive	No	No	Yes	No

As verbs, forgive is a hyponym of exempt; that is, forgive is a word with a more specific, narrower meaning than exempt:

Other hyponyms of exempt include derestrict, deregulate, dispense, spare.

exempt (adjective)	forgive (adjective)
(of persons) freed from or not subject to an obligation or liability (as e.g. taxes) to which others or other things are subject
(of goods or funds) not subject to taxation

exempt (verb)	forgive (verb)
grant exemption or release to	stop blaming or grant forgiveness
grant relief or an exemption from a rule or requirement to	absolve from payment