It is mutual, i.e., it is a change wrought in both parties who have been at enmity. So also 2 Cor. This is effected by his justice being satisfied, so that he can, in consistency with his own nature, be favorable toward sinners.
Justice demands the punishment of sinners.
The death of Christ satisfies justice, and so reconciles God to us. This reconciliation makes God our friend, and enables him to pardon and save us.