See on John 1:1.

Here is further proof of the love of God and of His willingness to forgive. The message of reconciliation has been deposited, as it were, in the minds and hearts of all who accept it for themselves, for distribution to others.

 See on Matt. 6:14.

 Or, “not reckoning,” “not counting.” The trespasses are there on the record, charged against those who committed them, but divine mercy and justice have found a way to deal with the offenders as though they were not guilty. Sin is a debt (Matt. 6:12) for which the sinner must someday render an account (cf. Matt. 25:19). But God will not impute sin to those who have been reconciled to Him through Christ (Ps. 32:2).

The entrance of sin had set men at enmity with God, and it was the purpose of Christ in coming to this world to win back the affection and loyalty of men toward God.

 A clearer rendition of the Greek of the first clause would be, “God was reconciling the world unto Himself in Christ [or “through Christ”].” Men must realize that although it was the Son who died on the cross, He died so as “the Lamb of God” (John 1:29).

In modern English, “namely,” or “that is to say.”