Now, it goes without saying that once a person is in Heaven, there is no longer the need for forgiveness.
And it is also accepted that if a person is in Hell, there will never be another opportunity for forgiveness.
So, we are left with a dilemna with only two possible answers:
1. Jesus Christ was lying to us when he said this and everything else we believe is called into question.
or
2. There IS "a world to come" that is between Heaven and Hell where forgiveness of sins is still possible. And this is Purgatory.
There is no forgiveness for those who reject Jesus Christ and they will not be in heaven to receive anything. Matt 12:32