“Not Imputing Their Trespasses” – By John Gill
To wit, that God was in Christ, reconciling the world unto himself, not imputing their trespasses unto them; and hath committed unto us the word of reconciliation.
(2 Corinthians 5:19)
This was what he resolved upon from all eternity, that inasmuch as Christ was become the surety and substitute of his people, he would not impute their sins to them, or look for satisfaction for them from them; but would reckon and place them to the account of their surety, and expect satisfaction from him; and accordingly he did, and accordingly he had it. And this will, not to impute sin to his people, or not to punish for it, which existed in God from everlasting, is no other than a justification of them; for to whom the Lord does not impute sin, he imputes righteousness, and such are properly justified.