ISB ~ 2 Corinthians 5 v19

not counting their trespasses:Essential to our reconciliation with God but not equivalent to it. Forgiveness, though it includes the nonimputation of sin (Rom 4:6-8), is based on a true removal of guilt (Ps 103:12) by the cleansing power of the Sacraments (Jn 20:23; Acts 22:16; Jas 5:14-15). This is why Paul describes the believer as “a new creation” in Christ (2 Cor 5:17).