that's right, the debt for sin being paid by Jesus had to be received by faith or by believing, salvation is a gift that could be received or rejected and even once you receive the gift of Salvation you can do whatever you want with it meaning you can throw it away eventually, so much for once saved always saved, the debt was paid in full but it was paid positionally meaning like you said it has to be accepted or received, and when the sinner stands before God in the great white Throne judgment the sinner will have nothing to accuse God of because God will show him everything that He had already done for him positionally and will reveal to him his folly in rejecting the free gift of salvation. And this by itself will torment the sinner among many other things for eternity in the Lake of fire.