Friday, April 17, 2026
Is God's Forgiveness Unconditional?
Limited vs. Unlimited Atonement:
A Study In False Dichotomies
The debate between Limited Atonement and Unlimited Atonement has raged on within Christianity for centuries. Did Christ die only for the elect, or did Christ die for all humans?
Unfortunately, it appears that the entire debate is a pretty good example of human viewpoint thinking run amok, resulting in much confusion and unnecessary strife.
The doctrine of “Limited Atonement” is represented by the ‘L’ in the acrostic “TULIP,” which is the popular summary of Calvinism.
T: Total Depravity
U: Unconditional Election
L: Limited Atonement
I: Irresistible Grace
P: Perseverance of the Saints
Limited Atonement says that Christ’s payment was only big enough to pay for the sins of those whom God chose to actually save, because, on Calvinism, salvation isn’t really available to every human. Rather, God has only determined to save a subset of humans whom He has chosen. This idea I reject completely.
One would think that “Unlimited Atonement” would amount to nothing more than this: Christ’s death on the Cross was sufficient to pay for the sins of all humans. Indeed, if that’s all it is, count me in on Unlimited Atonement. However, many who teach Unlimited Atonement have made it more complicated than that, extrapolating from that the idea that nobody goes to Hell to pay for their sins, because Christ’s payment on the Cross is understood as being equal to actually granting forgiveness to every human, not just making forgiveness available to every human. The logical consequence of this is that Hell is full of forgiven people. You might wonder, then, if those people are forgiven, why are they in Hell? The advocates of this version of Unlimited Atonement have an answer to that, and although I accepted that answer for many years, I no longer think it’s plausible.
Why Is Anyone In Hell?
The typical answer is that they committed the unpardonable sin of rejecting the gospel, and so their eternal suffering in Hell isn’t a penalty for their sin, but rather a penalty for having rejected the gospel. Notice that in their minds, these two are mutually exclusive. That is, if you say that people are in Hell for having rejected the Gospel, you cannot say that they are in Hell to pay for their sins. And likewise, if you say that people are in Hell to pay for their sins, you cannot say that they are in Hell because they rejected the Gospel. Why do we fall prey to these false dichotomies? I’ll explain…
Most Free Grace teachers who are also proponents of this iteration of Unlimited Atonement are comfortable with the “Three Tenses of Salvation” idea, which is usually broken up as follows:
1 Salvation from Sin’s Penalty
2 Salvation from Sin’s Power
3 Salvation from Sin’s Presence
They seem to be unaware, however, that the very first “tense” of salvation contradicts their teaching regarding why people are in Hell. That first tense is salvation from Hell, and if you refer to Hell as “Sin’s Penalty,” then you are saying that, in Hell, people are being penalized for their sins, that Hell is “sin’s penalty.” But that can’t be a good way to describe it if no one is in Hell to pay for their sins. When they teach these “Three Tenses of Salvation,” they are contradicting what they teach regarding Unlimited Atonement. On that view of Unlimited Atonement, Hell cannot be sin’s penalty and should never be referred to as such. It can only be the penalty for having rejected the Gospel. Why do they miss this?
Proponents of this view rely a lot on Revelation 20:11-12:
And I saw the dead, small and great, standing before God, and books were opened. And another book was opened, which is the Book of Life. And the dead were judged according to their works, by the things which were written in the books.
In particular, there is a focus on John’s description of people being judged by their “works” (deeds in some translations) as opposed to “sins.” But there isn’t any reason that the word translated “works” or “deeds” cannot be a reference to sins. That John didn’t use the word “hamartia” here is not anywhere near as significant as they’d like us to think. The Greek word “ergon” is a very general reference to any act or acts performed whether good or bad. In each case, the context will tell you the moral value of the works in question, whether good or bad. And given that these people are thrown into the Lake of Fire, we can be confident that these were bad works. Sins, in other words. But some pastors have told their congregations that sins are not an issue, and so they can’t allow “deeds” here to be a reference to sin. Instead, they will insist that the use of “works” here is a reference to “human good works.”
To demonstrate that other words besides “hamartia” can be used in the Greek to refer to “sins,” consider Acts 19:18:
…and many who had believed came confessing and telling their deeds.
The Greek word translated “deeds” here (NKJV) is “praxis.” This is a general description that is also translated “practices” in other English translations. The Amplified Bible and the New Living Translation add the idea of “sinful” to this. Technically speaking, that goes beyond what’s literally in the text, but it’s an entirely reasonable extrapolation. The Greek text isn’t explicit about whether the deeds were good or bad, but given the context, it’s hard to imagine how anything but sins would have been on their minds. Clearly they were confessing the morally bad things they had done, not their good works. Therefore, the absence of “hamartia” in Revelation 20 isn’t significant at all and it’s entirely possible that John is referring to sinful deeds in Revelation 20:12.
This denial that “ergon” can refer to sins falls flat in another way. We’re told that the word “ergon” was intended by John as a reference not to sin, but rather to “human good works,” which are defined as works that are good only on a superficial level, but are done out of a wrong motivation (earning one’s way into Heaven, for example). Because of this tainted motivation, those works are found to fall short of God’s perfect standard of Righteousness. But here’s where this house of cards collapses: There is God’s perfect standard of Righteousness, and then there is everything else. Everything else is unrighteousness. There is no middle-ground here, no neutrality. So, in spite of the efforts to differentiate these “human good works” from “sin” in Revelation 20:12, in the final analysis these people are judged for what ends up being unrighteousness, and in 1 John 5:17 John writes that “All unrighteousness is sin.” So you can deny that “ergon” means “sin” if you want, but you’re going to end up admitting that it amounts to sin after all, so there’s really no escaping it: In Hell, people pay the penalty for unrighteousness (sin).
But what about John 3:18?
“He who believes in Him is not condemned; but he who does not believe is condemned already, because he has not believed in the name of the only begotten Son of God.”
This verse seems to make it clear that unbelievers are condemned on the basis of their unbelief, not the basis of their sin… right? Well, that’s half-right. In reality, there’s nothing wrong with saying that both are true, and it’s not hard to understand why.
If a man robs a bank and goes to prison, we could ask “Why did he go to prison?” You might say it was because he robbed a bank. But is that the only reason you could give? Couldn’t you also say that he went to prison because he got caught? Or because his getaway car wasn’t fast enough? Or because his defense attorney was incompetent? Couldn’t you also say he went to prison because the judge sentenced him to prison? The fact is, ALL of these can be true simultaneously.
What is the effect of having rejected the Gospel? Clearly the effect is that you do not receive the forgiveness of sins. Therefore, you remain unrighteous, you remain “in your sins” as Christ puts it. So yes, you are condemned because you didn’t believe the Gospel, but you’re also condemned based upon your unrighteousness. Both are true. And we see this supported also in John 5:28-29:
Do not marvel at this; for the hour is coming in which all who are in the graves will hear His voice and come forth—those who have done good, to the resurrection of life, and those who have done evil, to the resurrection of condemnation.
Those who have done evil are resurrected to condemnation. What is the basis of their condemnation? They have done evil.
In a presentation about Unlimited Atonement that he gave at a GES Pastor's Conference in 2006 (https://www.youtube.com/watch?v=hi0oDYeVrw4), Zane Hodges said the following:
“So splendid is the propitiation accomplished at the cross, that every human being that has ever lived is free from judicial condemnation for his or her sins.”
Compare this statement with Jesus' statement in John 5:24:
“Most assuredly, I say to you, he who hears My word and believes in Him who sent Me has everlasting life, and shall not come into condemnation, but has passed from death into life.”
Jesus is saying here that the one who believes in Christ is the one who won't come into condemnation. The necessary implication is that the one who does not believe will come into condemnation. Jesus makes the escape conditional upon faith in Him. But if every human is free from condemnation regardless of faith in Christ as Hodges states, then of what value are Christ’s words in John 5:24? Isn’t Hodges directly contradicting Christ?
Escape From What?
God has provided an escape for humans… for every human. But if we don't take it, we don't escape. This is a fundamental feature of the transaction, it's built-in to the very idea of salvation. Salvation means to be delivered or rescued from some looming danger. Clearly, every human owes a debt. Romans 6:23 spells it out clearly: The wages of sin is death… and that’s not to be understood as physical death, but eternal separation from God. Eternal life (salvation) necessarily entails that we are spared from paying what we owe and it ought to be obvious that if we aren’t spared from paying what we owe, then we will have to pay.
See Hebrews 2:1-3:
For if the message spoken by angels was binding, and every transgression and disobedience received its just punishment, how shall we escape if we neglect such a great salvation?
The just punishment for every transgression and disobedience is eternal separation from God. But if we turn away from the offer God has provided, how will we escape that punishment? The answer is simple: We won’t. But the punishment we receive (in that instance) will be for every transgression and disobedience.
The wages or debt we owe to God is eternal separation; death. But God devised a plan that could release us from that debt. And that right there is a description of forgiveness: To be released from your debt; to be spared having to pay the penalty you would otherwise pay. In this sense, salvation and forgiveness are one and the same. Among those people who are "saved," there isn’t a single one who is not also forgiven of their sins; released from his/her debt. And among those who are forgiven, you won't find a single one who isn't saved. One goes with the other in absolutely every instance.
But there's a corollary to this that Unlimited Atonement teaching tries to deny: Those who aren't saved aren't forgiven, and have no way to escape having to pay. Why? Because they turned down the offer. And since they have turned down the offer, they have not been released from their debt. And since they're not released from their debt, they still owe. It's as simple as that. Did Christ pay for them? Yes, He did. That is, He paid a penalty that made it possible for God to release them from their debt also, but they refused His offer and, in effect, agreed to make the payment themselves. They neglected so great a salvation as in Hebrews 2. In effect, every human has this choice to make: Agree to God's terms and have your debt forgiven, or don't agree and pay the debt yourself (more on that later).
Double-Jeopardy?
It’s common to hear the concept of “double jeopardy” used as a way of supporting this particular version of Unlimited Atonement. The thinking goes like this: People in Hell cannot be paying the penalty for their own sin because Christ already paid it, and if they have to pay it also then that’s paying twice for the same crime. This objection fails, however, because it's entirely reasonable to say that you've made a payment on behalf of someone who might choose not take advantage of your generosity. If they don't–and they end up paying themselves as a result–why would we say that’s "unfair?" We might well say they were foolish not to take advantage, but we would never say it was "unfair" because it was their choice. For this reason, Double Jeopardy isn't an issue because God offered a way out and the individual chose not to take it. That is tantamount to agreeing to take the punishment themselves. The principle of Double Jeopardy applies when a single individual is sentenced to pay twice for the same offense. For example, if a person stole a particular car, was found guilty and sentenced 5 years, served the 5 years and then was tried again for the same theft of the same car and sentenced again to 5 years, that would be Double-Jeopardy. But God isn't sentencing humans to pay twice for their crimes. They only pay once. That's not Double Jeopardy. They could have avoided paying their debt themselves, but they turned that offer down and, in effect, chose to pay their debt themselves. What’s unfair about that? Where’s the Double-Jeopardy?
In that 2006 presentation mentioned earlier, Zane Hodges also said this:
“As a result of the cross, every man or woman is eligible for the free gift of eternal life. All they need to do is believe in Jesus for that gift. But those who do not believe remain dead in their trespasses and sins.”
Hodges’ use of the phrase “dead in their trespasses and sins” is curious, because elsewhere he says that every human—regardless of whether they believe or not—is free from condemnation related to their sins. So then why would Hodges use this phrase this way? He seems to be agreeing that sins are the issue, and that makes good sense. They are the issue. But elsewhere Hodges says otherwise.
An Infinite Payment
An interesting question came to my mind recently: Would Christ's payment have been any different if the human population had never grown beyond 25 people? What about 50 people? What if the human population never grew beyond 1000? Think about that carefully. The price He had to pay was infinite, was it not? What are the implications of that? One implication is this: The specific “quantity” of sins to be paid for is irrelevant as is the specific number of people. There may well be a finite number of people in human history, but the sin problem is infinite; it can’t be quantified. Thus, Christ’s payment on the cross has the characteristic of being “flexible” in a sense. Christ died to pay for individual sins, but He did so by paying for sin broadly. He wasn’t checking off each and every sin. Since He is God, His sacrifice is infinitely valuable and flexible… it can’t be quantified. I believe this is the flaw in the debate: The two sides are trapped in Human Viewpoint thinking and caught in a false dichotomy. Both sides are thinking in terms of human accounting and finite numbers. But it's not about the numbers, we're talking about something that is infinite in nature.
From our own side (Free Grace) we have guys like Charlie Clough who says (Framework series, lesson 137) that people in the Limited/Unlimited Atonement debate are talking past each other, and he also says that the atonement is limited in its application; that the atonement is only applied to those who believe. That’s another way of saying that only believers get the benefits of the atonement, which is exactly what I've been saying. Guys like Wenstrom and Hodges, however, are talking out of both sides of their mouth because in one instance they say that people don’t get God’s forgiveness until they believe, but in another instance they insist that all humans without exception already possess God’s forgiveness such that the sins of people in Hell have been forgiven. The only thing I would add regarding Clough’s idea is that, in effect, it limits the atonement. If you’re going to say that the atonement is limited in its application then you shouldn’t affirm an idea called “Unlimited Atonement.” The messaging becomes inconsistent and confusing.
Benefits of the Atonement
What are some benefits of the atonement?
1 Eternal Life - Unity with God
2 Forgiveness of Sin
3 Reconciliation with God
That’s not an exhaustive list, of course, but it’ll suffice. Is there anyone who has eternal life but does not have forgiveness of sin and reconciliation with God?
Answer: No.
Is there anyone who has reconciliation with God, but doesn’t have forgiveness and eternal life?
Answer: No.
Is there anyone who has forgiveness of sin but isn’t reconciled with God and doesn’t have eternal life?
Answer: No.
Practically speaking, these benefits of the atonement really end up being one and the same. If you have one, you have ‘em all. If you lack one, you lack them all.
Who enjoys the benefits of the atonement, and who doesn’t? Seems obvious that only believers enjoy the benefits of the atonement, right?
If forgiveness of sin is a benefit of the atonement, but only believers receive those benefits, then unbelievers do not have forgiveness of sin. Such forgiveness is available to them, but they don’t have it. And if they don’t have forgiveness of sin, then that means their sin is a barrier between them and God. They are not yet reconciled, they do not have fellowship with God because God cannot have fellowship with sin, and therefore they lack eternal life.
In Ephesians 2:13, Paul explains that–in the unbelieving state–Paul’s audience was “far off,” but now that they had believed the truth, they had been “brought near.” That is, there once was a barrier, but now that barrier is gone. Earlier in the chapter, he says that they were once “dead in trespasses and sins,” but that they have been “made alive.” These are two different ways of describing the same contrast.
Writing to the Colossians 2:13-14, Paul expresses the same idea:
And you, being dead in your trespasses and the uncircumcision of your flesh, He has made alive together with Him, having forgiven you all trespasses, having wiped out the handwriting of requirements that was against us, which was contrary to us. And He has taken it out of the way, having nailed it to the cross.
Paul is describing the benefits of the atonement here. He says that God–through Christ–has made them alive together with Him when they were once dead in their trespasses. The pivot point is acceptance of the gospel, of course. And now–in contrast to before–their sins are forgiven. When they were dead in their trespasses, those sins were not forgiven… but now they are.
Also, don’t overlook something else in this passage. Paul writes:
“He has made alive together with Him, having forgiven you all trespasses, having wiped out the handwriting of requirements that was against us, which was contrary to us.…”
Bear in mind that Paul is writing to believers here and he’s telling them that, as believers, they enjoy certain benefits. Imagine for a moment that unbelievers, too, received all of these benefits. Of what value would this statement be to Paul’s audience? Paul’s statement here is only valuable if it pertains only to the audience he’s addressing… believers. If the reality is that unbelievers have forgiveness of sins as well and that the handwriting of requirements against them was taken out of the way for unbelievers too, then why did Paul bother writing this? Also notice how Paul connects “made alive together with Him” with the rest. Have unbelievers been “made alive together with Him?” Of course not. This locks everything together. Those who have not been “made alive together with Him” have not been forgiven all trespasses, nor has the handwriting of requirements against them been wiped out. For the unbeliever, those things remain a problem.
In Acts 26:17-18 Jesus addresses Paul and says the following:
"I will deliver you from the Jewish people, as well as from the Gentiles, to whom I now send you, to open their eyes, in order to turn them from darkness to light, and from the power of Satan to God, that they may receive forgiveness of sins and an inheritance among those who are sanctified by faith in Me."
Jesus intends for Paul to go to the Gentiles and preach the gospel. Why? So that they (Gentiles) will be turned from darkness to light, from the power of Satan to God, so that they will receive forgiveness of sins and an inheritance. Those who don’t enjoy the benefits of the atonement are in darkness, they are under the power of Satan and they have neither forgiveness of sins nor an inheritance. By sending Paul, Jesus hopes to flip that. But if that’s the case, then it must also be true that the Gentiles Jesus spoke of did not already have forgiveness of sins.
Bob Wenstrom’s outline on forgiveness says the following:
"Every sin ever committed in human history has been forgiven by God the Father because His justice imputed every sin past, present and future…" and "God has forgiven the sins of every person in history" and "The sins of the entire human race are no longer an issue with God."
These three statements are demonstrably false. Sin is an issue with God, Jesus said as much when He spoke to Paul. If sin wasn’t an issue, why would Jesus suggest “that they may receive forgiveness of sins” as an explicit reason for sending Paul to them? He knows that the Gentiles don’t yet have forgiveness and therefore the Gentiles’ sins are an issue. Sins are no longer an issue after a person has accepted the gospel and received forgiveness of sins. And by the way, we deny this when we cling to Frangible Fellowship teaching. It’s ironic that pastors (RBT for example) who insist that sin is no longer an issue with God then turn around and say that sin is an issue with God and that if you don’t confess your sins regularly (a flawed understanding of 1 John 1:9) God will not answer your prayers or in other ways punish you. More inconsistency.
Universalism
Unlimited Atonement is sometimes mistaken for or confused with “Universalism,” which is the idea that no one actually goes to Hell at all, that all people end up being saved. It’s not hard to see why someone might think Unlimited Atonement would result in Universalism. After all, if all people have God’s forgiveness, then why would anyone go to Hell? I don’t actually know of any advocates of Unlimited Atonement who are also Universalists, but I’m sure they’re out there. The teachers I’m familiar with differentiate Unlimited Atonement from Universalism by pointing to John 3:18 and 3:36 and saying that people in Hell are not being punished for their sins, but instead are being punished for having not believed the gospel. This is how they avoid Universalism.
I can applaud them for trying to find a way around Universalism, however I don’t think their solution makes much sense. What good is it if you're saved from the penalty of sin but you're not saved from the penalty of unbelief? From the unbeliever's perspective, why should they prefer one over the other? Why does that matter to them? To distinguish between the two seems utterly pointless. Either way, they face eternity separated from God. People in Hell, then, aren't saying "Whew! I'm just glad that I'm not suffering here for my sins, 'cuz that would really suck and it would be so unfair! I’m so glad that I'm only suffering here because I didn't believe!"
It’s a much better fit to say that both are true; that both count as reasons why a person is in Hell, and you can defend both from scripture. With such an understanding it becomes easy to avoid contradiction.
Paid In Full?
Christ’s words in John 19:30 often play a part in the confusion here:
So when Jesus had received the sour wine, He said, “It is finished!” And bowing His head, He gave up His spirit.
The words “It is finished” are also often translated as “Paid in full” and I have no problem with either. But Jesus’ statement here is typically used to support the idea that everyone has forgiveness of sins. This is because–as I mentioned before–they understand Christ’s death on the Cross to be equivalent to actually granting forgiveness to every person rather than merely making forgiveness available to every human. If they’re right about that, then all humans have been granted forgiveness by God whether they’ve believed the Gospel or not. But it turns out this is easy to test. One way we could test it is to look for instances where “forgiveness” is offered as a selling point in the context of evangelism. If, for example, we find the Apostles evangelizing and offering forgiveness of sins, then this would demonstrate that Christ’s death made forgiveness available to all humans, but didn’t actually grant forgiveness to all humans.
It turns out that in the book of Acts, the apostles are described as “preaching forgiveness” to the Jews as they spread the gospel.
Acts 2:38
Then Peter said to them, “Repent, and let every one of you be baptized in the name of Jesus Christ for the remission of sins; and you shall receive the gift of the Holy Spirit.”
The word translated “remission” here has exactly the same meaning as “forgiveness,” which is to be released from a debt. It ought to be obvious that the people being addressed don’t already have “the remission of sins.” If they already have God’s forgiveness, why dangle forgiveness as a carrot; why use as a selling point a thing that these people already have? Quite clearly, they are dangling it as a carrot precisely because they don’t yet have forgiveness and this can only mean that Christ’s atonement made it possible for God to offer forgiveness to every person, but it did not actually grant forgiveness to every person.
Acts 10:43
“To Him all the prophets witness that, through His name, whoever believes in Him will receive remission of sins.”
Who will receive remission of sins? Whoever believes in Him. The necessary and undeniable implication here is that the person who does not believe has not received remission of sins. Therefore, the atonement made forgiveness available to every human, but did not actually grant forgiveness to every human.
For more of the same, see Acts 5:31 and 13:38. In all of these, the Apostles are using forgiveness of sins as a selling point as they preach the Gospel. This would only make sense if the people they were preaching to did not already have forgiveness, but stood to gain forgiveness if they accepted the Apostles’ teaching regarding the Gospel. Conclusion: Christ’s atonement made it possible for God to offer forgiveness to every person, but it did not actually grant forgiveness to every person. It is clear from these accounts in Acts that forgiveness is only granted to those who accept the Gospel.
To reinforce this further, consider Acts 26 once again, when Jesus Himself tells Paul that He is sending him to the Gentiles so that they may receive forgiveness of sins. Jesus clearly understands that the Gentiles did not yet have forgiveness, even though He Himself was the one who said “Paid in full.” So how do we reconcile these two statements? Is Jesus schizophrenic? Do we think He’s actually contradicting Himself? I don’t think He is, and I think there’s a perfectly reasonable way to understand this that harmonizes everything.
If I buy a $100 gift card from Home Depot for you, I can walk out of that store saying that I’ve “paid in full” for your $100 worth of merchandise. I can then offer you the gift card and say “If you accept this card and take it to Home Depot and pick out $100 worth of tools, you can have those tools for free because I’ve paid for it in full.” My purchase of the gift card has made it possible for you to get $100 worth of goods for free. But my purchase of that card didn’t actually place the goods in your hands. You have a choice to make: Accept the card, or don’t. Either way, the card was paid for in full. If you don’t accept the card, then you don’t get its benefits. They’re available to you, but you have to accept the card. If you don’t accept the card, but you want $100 worth of tools from Home Depot, you have to pay for them yourself.
This fits very well with what Charlie Clough taught in his lessons on Unlimited Atonement. He said that the atonement was unlimited in the sense that it was big enough to pay for everyone, but he said that it was limited in its application; that it was only applied to those who believe the gospel. Christ’s payment on the Cross had infinite value… He bought gift cards for every human. On the Cross He said “Paid in full.” This makes it possible for Christ to offer a gift card to absolutely every human ever born. But in order to enjoy the benefits of that gift card, each human has to accept it and use it. If they don’t accept it, they don’t get the benefits and they’ll have to pay for the merchandise themselves. There’s no double-jeopardy there, there’s nothing unfair about that and there’s no confusion. The choice is ours to make. We can accept the offer or we can refuse the offer, but if we do the latter, then we are the ones who have to pay.
If we call this idea “Unlimited Atonement,” then I can place myself in that camp. But if “Unlimited Atonement” necessarily means that Hell is full of forgiven people, that is absurd and is just as unbiblical as Limited Atonement.
Talking Past Each Other
The way the entire debate is framed is unfortunate, because it sets up a false dichotomy. The people who advocate Limited Atonement will often find ways to expand the atonement to make it appear unlimited. For example, Greg Koukl is a self-described Calvinist and he prefers the term “Particular Atonement” over “Limited Atonement.” He describes “Particular Atonement” this way:
Christ’s atonement was sufficient for all, but efficient only for the elect.
The “sufficient for all” makes it sound unlimited, doesn’t it? But then he narrows it down to apply only to those whom God chooses to save; the elect.
Similarly, advocates of Unlimited Atonement will often end up restricting the atonement in some manner, as Charlie Clough did. Both sides are trying to have their cake and eat it, too. When Clough says both sides are “talking past each other” I think he’s exactly right. And part of the reason for this is the way the debate has been framed… either Limited Atonement or Unlimited Atonement. Neither of those terms are actually Biblical terms… that is, neither appears in the actual text. What if we approach it differently and pose the question this way?
Is salvation available to every human that ever lived or ever will live, or is salvation only given to a subset of humans whom God has determined in advance?
This question really gets to the heart of the matter. Salvation clearly is available to every human that ever lived or ever will live. I think Greg Koukl’s description above needs only one little tweak… but it’s actually quite a large tweak:
Christ’s atonement was sufficient for all, but efficient only for those who believe.
That is, the benefits of the atonement (salvation, forgiveness, reconciliation, etc.) are available to every human because the atonement was that big. But only those who believe the gospel will enjoy and experience those benefits. This means that people who do not accept the gospel will not have God’s forgiveness, will not be reconciled to God, and will not be rescued from the penalty of sin, which is Hell.
At the end of the day, I think that “Unlimited Atonement” is an apt description of Christ’s work on the Cross, however that term can be distorted and loaded with other ideas that are inconsistent with certain truths. Avoiding the terms that carry extra, unnecessary baggage is always preferable, and so instead of saying I agree with “Unlimited Atonement,” I will say that salvation is available to every human with no exception throughout history, past, present and future. I will also say that those who do not accept God’s offer will not escape sin’s penalty because they will not have any of the benefits of Christ’s atonement and that this ought not be controversial in the least.
Much of the confusion here stems from the insistence that Christ’s atonement directly grants forgiveness to all humans rather than making it possible for God to offer forgiveness–or make forgiveness available–to all humans. The distinction between granting forgiveness and offering forgiveness (making forgiveness available) is absolutely crucial, but is chronically overlooked. An offer of forgiveness can be refused. That we describe it as an “offer” signals the fact that the volition of the recipient of the offer is involved. That is, the offer can be accepted or rejected by the recipient and the recipient only receives the item offered if they accept the offer. If you say that you’ve offered to buy a car for $5000, that’s not the same as saying that you’ve bought the car for $5000. The car isn’t yours yet because the seller may or may not accept your offer. Contingency is built-in to the word “offer.”