The Material Girl has kept a dignified silence throughout the one-sided war of words with the Rocket Man legend, who has taken several swipes at the star over the last few months.
John took aim at the singer after she beat him to the Golden Globe for Best Song in January when Masterpiece, her track from her period film W.E., won the honour.
But the pop superstar chose to take the higher ground during a concert in Nice on Tuesday by dedicating the song to her most famous critic, telling the crowd that she "forgives" him for his constant criticism.
She said, "I want to dedicate this song to a Mr. Elton John. I know he's a big fan of it, and I know he's a big fan of mine. And you know what, I forgive him. You gotta start somewhere."
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