
“Him who knew no sin he made to be sin for us, that we might become the righteousness of God in him” (2 Cor 5:21). This clearly points us to the vicarious sin bearing of Christ as that which brought the reconciliation into being. This forensic character of the reconciliation is also borne out in verse 19 where “not reckoning to them their trespasses” is related to the reconciling of the world as the explantion of that in which the reconciliation consists or as that consequence in which it issues. In either case, reconciliation has its affinities with the non-imputation of trespases rather than with any subjective operation.
(d) This accomplished work of reconciliation is the message committed to the messengers of the gospel (ver. 19). It constitutes the content of the message. But the mesage is that which is declared to be a fact. Conversion, it ought to be remembered, is not the gospel. It is the demand of the gospel message and the proper response to it. Any transformation which occurs in us is the effect in us of that which is proclaimed to have been accomplished by God. The change in our hearts and minds presupposes the reconciliation. (Murray, Redemption: Accomplished and Applied, p. 41)

