"For all its apparent doom and gloom, the biblical teaching about the Day of Judgement is not a mere theological scare tactic designed to make us more religious. It is, in fact, God's pledge to wounded humanity that he hears their cries for justice, and will one day console them by bringing his justice to bear on every evil act. Thus, in a strange sort of way, God's judgement is a consequence of his love. It is precisely because God loved the victims of the Jewish holocaust that he pledges to punish the perpetrators of this great evil; it is precisely because he loved the massacred Aboriginal communities of 19th century Australia that he will vent his anger against those who took part in it. . . . As odd as it sounds, the Bible's teaching about divine judgement brings profound comfort. It reminds us that the Creator hears our cries for justice, and will one day console us with a display of loving justice the world has never witnessed."-- John Dickson, If I Were God, I'd End All the Pain
All accounts will be settled on Judgment Day. Either we pay for the sins we committed while on earth, or Christ paid for them at the cross. You really do want him to cover that bill; if you reject his offer, you will spend eternity paying it, and you will always be upside down on that debt.