For whom did Christ accomplish this atonement? Well, we must answer this question with the inspired and inerrant words of the writer of that great letter to the Hebrews.
He, the Innocent, would become the Guilty. He, the Righteous would become the Wicked. He the Sinless would become the Sinner. And therefore, He would become the object of Divine Wrath against the sinner and his/her sin. That indeed was what took place on the cross. The Lord Jesus Christ was taking the wrath of God. And so, when we hear the loud and triumphant cry of Christ from the cross, “It is finished!”