“Again, when I say to the wicked, ‘You will surely die.' If he turns from his sin, and does what is lawful and right. If the wicked restore the pledge, give again what he has taken by robbery, walk in the statutes of life, committing no iniquity, he will surely live, he will not die. None of his sins which he has committed will be remembered against him. He has done what is lawful and right. He will surely live.”
Note that this is spoken of one to whom God has spoken. It is speaking of a man who responds to God. And because of his genuine response to God his past sins will be forgiven him so that they are remembered no more, and he will begin to live to please God, to obey His commandments and to do His will. He will restore anything that he has wrongfully kept, he will return anything that he has stolen, he will walk in God's ways seeking to please Him, turning from all that he knows to be wrong. Then he can be confident that he will receive life and not death. Not because his new goodness deserves it, but because he has responded to the mercy of God. He has been ‘converted' and has found forgiveness.