The reconciliation of God to the sinner has been wrought out for us by the Lord Jesus Christ. It is the great work of God incarnate, and He wrought it alone, in His great sacrifice of propitiation. Of this part of the work, therefore, the Apostle says,—“To wit, that God was in Christ, reconciling the world unto Himself.” This, then, is the mighty work of God in Christ: and this passage proves its nature; and shows that it consists, not in the change of disposition in man, but in the non-imputation of sin on the part of God,—“To wit, that God was in Christ, reconciling the world unto Himself, not imputing their trespasses unto them.” You observe that the words teach that there were trespasses and real guilt: such trespasses that, if they were imputed, or allowed to stand for the condemnation of the sinner, there could be no reconciliation, and the sinner must die. But God in Christ does not impute our trespasses unto us: and, therefore, the barrier is removed; and in Him there is complete reconciliation. But we have not yet done with the subject; for the question arises, How is it consistent with the righteousness of God, that He should thus not impute trespasses to those who are really guilty? What has become of His government, if real guilt is not reckoned to the real sinner? The question is answered in v. 21: for we are there taught that guilt is not imputed to us, because, in the marvellous counsel of God, it has been imputed to the Lord Jesus Christ in our stead: for look at his words,—“For He hath made Him who knew no sin to be sin for us, that we might be made the righteousness of God in Him.” There is no explanation of this passage, except that He who knew no sin was reckoned sinful, in order that we, who are deeply sunk in sin, might be reckoned righteous. Sin is not imputed to man; because the Lord Jesus Christ became our substitute; and it has been imputed to Him in our stead.