A father wished to give his son a valuable gift. It was a precious gift and he knew that marvelous benefits would accrue to his son from it. With great sacrifice, the father made this gift available to his son. But the son rejected the gift. He did not want it, even though the father told him of the rewards it would bring. The father was grieved because he loved his child. But rather than take the gift back, he left it for his son, to be accepted at any time.
Refusing the offer does not nullify the gift. Jesus died on the cross for our sins, so that we might be saved. Denying Jesus’ crucifixion and resurrection does not ‘cancel out’ those events. They occurred, whether or not we choose to accept what he did for us. God's offer for salvation can be claimed upuntil the moment we take our last breath.