The Account is Settled
That is, that God was in Christ reconciling the world to Himself, not imputing their trespasses to them, and has committed to us the word of reconciliation. II Corinthians 5:19 (NKJV)
This verse says that God’s not imputing our sins. In other words, He’s not counting them up or holding them against us. Imputing is basically an accounting kind of word, like when you owe someone money. The great thing is that Jesus has already paid our sin debt, so by accepting Christ we don’t owe God anything to pay for our sins. People, the devil, and even you may hold things against you, but not God. And, as His children, when we mess up, we can get the sin debt paid for it by repenting of it.
“For this is like the waters of Noah to Me; For as I have sworn That the waters of Noah would no longer cover the earth, So have I sworn That I would not be angry with you, nor rebuke you. Isaiah 54:9 (NKJV)
Just as God said that He would not destroy the earth again by flood, He also said He would not be angry with us or hold anything against us. God is not some big angry accountant in the sky counting up sins to use against us. We can be reconciled, restored, and in right relationship and fellowship with God. Jesus has settled the account and we are free to be close to God.