What happens to someone whose sins were atoned for but who never believed the Gospel?
They will stand before God as lost people because they did not believe the Gospel. Even though their sins were atoned for, because they did not appropriate God's grace and believe it for salvation, they will stand before Him at the Great White Throne in unbelief and give an account of every word and deed.
Les explains that such people are standing as lost people because they did not believe the Gospel. Although their sins were atoned for, they did not appropriate the grace and love of God or believe it for salvation. Therefore they stand before Him not only in unbelief but also to give an account of every word and deed done in their life of rebellion. These are the works at the Great White Throne. Les warns there will be many awful good people there who had no intention of missing heaven, but they did not realize that no one gets to heaven by working their way in or by what they do. Heaven is received by simply believing that Christ's death has done it all.