“Reconciliation…always portrays God as the reconciler and sinners as the ones reconciled, since it was human sin that ruptured the relationship between God and man (cf. Isa. 59:2)… Thus, reconciliation is not something man does but what he receives; it is not what he accomplishes but what he embraces. Reconciliation does not happen when man decides to stop rejecting God but when God decides to stop rejecting man. It is a divine provision by which God’s holy displeasure against alienated sinners is appeased, His hostility against them removed, and a harmonious relationship between Him and them established. Reconciliation occurs because God was graciously willing to design a way to have all the sins of those who are His removed from them “as far as the east is from the west” (Ps. 103:12), “cast all their sins into the depths of the sea” (Mic. 7:19), and “cast all [their] sins behind [His] back” (Isa. 38:17).”
2 Corinthians, p. 200.