That is, through the Cross of Christ the world is so altered in its position respecting the character and judgment of God that God does not now impute sin to human beings. Because the position of the world before God is completely changed through the substitutionary atonement of Christ, God's attitude toward man can no longer be the same. God can now deal with souls in the light of Christ's work. Notice that God is never said to be reconciled to man. God is immutable, so He does not change.
Reconciliation is only possible in one direction.
What sometimes seems to be a change in God is actually an unchanged attitude of God viewing a reconciled man. God, having how accepted Christ's work, is able to continue to be just toward man. He can now offer salvation. A person profits from reconciliation by faith in the Gospel. Once he becomes a believer, a person can partake in all of the blessings which accompany his position in Christ, including the privileges accruing from reconciliation.