TO me it would make sense unless Christ's atonement is insufficient, it would seem that the sin would be to reject the atonement. Where did it say some are not atoned for? Is that what is says?
OK , it's Bowling Ball time
man is condemned for more than the sin of unbelief PROVED from scripture :
"Of late, a new theory has been propounded to the Christian public, a theory which approximates perilously near that of the Universalists. Erroneously based upon a few texts whose scope is confined to the people of God, the view which is now rapidly gaining favor in circles which are regarded as orthodox, is to the effect that, at the Cross, the sin question was fully and finally settled. We are told, and told by men who are looked up to by many as the champions of orthodoxy, that all the sins of all men were laid upon the crucified Christ. It is boldly affirmed that at the Cross the Lamb of God did as much for those who would not believe, as He did for those who should believe on Him.
It is dogmatically announced that the only grievance which God now has against any man, is his refusal to believe in the Savior. It is said that the single issue between God and the world, is not the sin question, but the Son question.
here we go :
If ALL the sins of ALL men were laid upon Christ, how could He say,
"The blasphemy against the Holy Ghost shall not be forgiven unto men"? (Matt. 12:31) Observe that Christ here used the future tense, "shall not be." Note, too, He did not merely say to the blaspheming Jews that He was then addressing, "Shall not be forgiven unto you," but in order to take in all others who should be guilty of this sin, He said, "Shall not be forgiven unto men." It is worse than idle to raise the cavil that the sin here spoken of was peculiar and exceptional, i.e., committed only by the Jews there addressed. The fact that this solemn utterance of Christ's is found not only in Matthew, but in Mark, and also in Luke-the Gentile Gospel-disposes of it."
Without attempting to define here the precise nature of this sin of blasphemy against the Holy Ghost,
it is sufficient now to point out that it is a sin quite distinct from unbelief. In Scripture "blasphemy" is always an act of the lips, not merely of the mind or will. For our present purpose, it is enough to call attention to the undeniable fact that none other than the Savior Himself here tells us there is a sin (other than unbelief) which "shall not be forgiven unto men." This being so, then it is obviously a mistake, a serious error, to say that all sin was laid on Christ and atoned for.
AWP