The fact that Christ died for the ungodly and the sinner underscores the fact that I can do nothing to attain heaven, nothing to attain holiness, and nothing to enter into the presence of a Holy Soverign God. All of these are given to me as a precious and priceless gift. Also, sin is made equal in that all sin deserves death, there is not one of us whose sin is counted as less than another's. Sin is sin and a sinner is a sinner who needs Jesus Christ.