To say God forgives sin is true. But in saying it that way, we must never lose sight of the fact that it is sinners from whom the liability of guilt is lifted. God punishes persons and He forgives persons. Some try to distinguish between sin and the sinner: “God hates sin; loves the sinner.” Such separation isn’t possible. God sends sinners to hell; they, not their sin, are punished eternally. Christ, not the sin He bore, suffered and died on the cross.
Jay Adams, from The Basis for Forgiveness