The Apostle Paul, referring to the crucifixion, declares 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 Cor. 5:19).
How could He have shown sinners more conclusively that He desires their good than by imputing their sins to Christ and telling them that He is not imputing their trespasses unto them?
Their trespasses will be imputed to them, of course, if they reject God’s provision of salvation through Christ, but for the present it is a wonderful fact that we can go to any sinner and say on the authority of God’s written Word: “Your sins have been paid for; God is not holding them against you. Will you accept His love and receive Christ as your Savior?” source